Refer to the 2013 P3 syllabus additions under section and subject area G3.
(e)Evaluate the role and limitations of cost accounting in strategy development and implementation, specifically relating to: i) direct and indirect costs in multi-product contexts; ii) overhead apportionment in full costing; iii) activity-based costing in planning and control.
Do you know where I could could find some proper reading materials on this area?