MANAGEMENT INFORMATION Study Manual Professional Stage Knowledge Level ICAEW
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The Institute of Chartered Accountants in England and Wales MANAGEMENT INFORMATION Professional Stage Knowledge Level For exams in 2013 Study Manual Introduction vii Management Information viii Key Resources viii Syllabus and learning outcomes ix Faculties and Special Interest Groups xvi ICAEW publications for further reading xvi 1. The fundamentals of costing 1 2. Calculating unit costs (Part 1) 23 3. Calculating unit costs (Part 2) 43 4. Marginal costing and absorption costing 73 5. Pricing calculations 93 6. Budgeting 115 7. Working capital 145 8. Performance management 183 9. Standard costing and variance analysis 215 10. Breakeven analysis and limiting factor analysis 241 11. Investment appraisal techniques 269 Appendix: discount tables 305 Index 309
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