Management and cost accounting
著者
書誌事項
Management and cost accounting
Financial Times/Prentice Hall, 2012
5th ed
- pbk.
- pbk. : from label on back cover
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内容説明・目次
- 巻冊次
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pbk. ISBN 9780273757450
内容説明
Management and Cost Accounting, Fifth Edition
Alnoor Bhimani, Charles T. Horngren, Srikant M. Datar and Madhav Rajan
This popular text offers clear and comprehensive coverage of management and cost accounting for students and professionals. Rich in examples and real-life applications, Management and Cost Accounting brings technical and theoretical concepts to life. The international focus of the text is supported by a wealth of case studies featuring companies from around the world, and all coverage is fully updated in line with recent research.
Features
Comprehensive suite of resources for lecturers and students, including MyAccountingLab
New coverage of strategy, internet based enterprises, the balanced scorecard, beyond budgeting and an increased focus on service organisations
Many new unique examples of management accounting practices in real-world companies
Updated references to reflect new literature and the latest thinking
Wide-ranging European and Harvard Business School case studies that illustrate how management accounting applies in various contexts, locations and situations
Extensive assessment material, including professional paper-style questions, available in MyAccountingLab
Concepts in Action and Surveys of Company Practice boxes show how accounting techniques are put into practice by managers in the business world
This title can be supported by MyAccountingLab, an online homework and tutorial system designed to test and build your students understanding. MyAccountingLab provides a personalised approach, with instant feedback and numerous additional resources to support their learning.
For students
* A personalised study plan
* Worked solutions showing them how to solve difficult problems
* An eText for quick reference
* Case studies to help them apply what they've learned
* Audio animations and videos
Use the power of MyAccountingLab to accelerate your students learning.
Alnoor Bhimaniis Professor of Management Accounting at the London School of Economics.
Charles T. Horngrenis the Edmund W. Littlefield Professor of Accounting, Emeritus at Stanford University.
Srikant M. Dataris the Arthur Lowes Dickinson Professor of Business Administration and Senior Associate Dean at Harvard University.
Madhav V. Rajanis the Gregor G. Peterson Professor of Accounting and Senior Associate Dean at Stanford University.
目次
Table of Contents
Detailed contents
Guided tour
Guided tour of the MyLab
Guide to the case studies
Preface
Acknowledgements
Publisher's Acknowledgements
PART I: MANAGEMENT AND COST ACCOUNTING FUNDAMENTALS
1 The accountant's role in the organisation
2 An introduction to cost terms and purposes
3 Job costing systems
4 Process costing systems
5 Cost allocation
6 Cost allocation: Joint cost situation
7 Income effects of alternative stock costing methods
Part I Case study problems
PART II: ACCOUNTING INFORMATION FOR DECISION MAKING
8 Cost-volume-profit relationships
9 Determining how costs behave
10 Relevant Information for decision making
11 Activity-based costing
12 Pricing, target costing and customer profitability analysis
13 Capital investment decisions
Part II Case study problems
PART III: PLANNING AND BUDGETARY CONTOL SYSTEMS
14 Motivation, budgets and responsibility accounting
15 Flexible budgets, variances and management control: I
16 Flexible budgets, variances and management control: II
17 Measuring yield, mix and quantity effects
Part III Case study problems
PART IV: MANAGEMENT CONTROL SYSTEMS AND PERFORMANCE ISSUES
18 Control systems and transfer pricing
19 Control systems and performance measurement
Part IV Case study problems
PART V: QUALITY, TIME AND THE STRATEGIC MANAGEMENT OF COSTS
20 Quality and throughput concerns in management costs
21 Accounting for just-in-time systems
22 Strategic management accounting and emerging issues
Part V Case study problems
Appendix A: Solutions to selected exercises
Appendix B: Notes on compound interest and interest tables
Bibliography
Glossary
Index of names
General index
- 巻冊次
-
pbk. : from label on back cover ISBN 9780273762232
内容説明
This popular text offers clear and comprehensive coverage of management and cost accounting for students and professionals. Rich in examples and real-life applications, it brings technical and theoretical concepts to life. The international focus is supported by a wealth of case studies featuring companies from around the world.
目次
Detailed contents
Guided tour
Guided tour of the MyLab
Guide to the case studies
Preface
Acknowledgements
Publisher's Acknowledgements
PART I: MANAGEMENT AND COST ACCOUNTING FUNDAMENTALS
1 The accountant's role in the organisation
2 An introduction to cost terms and purposes
3 Job costing systems
4 Process costing systems
5 Cost allocation
6 Cost allocation: Joint cost situation
7 Income effects of alternative stock costing methods
Part I Case study problems
PART II: ACCOUNTING INFORMATION FOR DECISION MAKING
8 Cost-volume-profit relationships
9 Determining how costs behave
10 Relevant Information for decision making
11 Activity-based costing
12 Pricing, target costing and customer profitability analysis
13 Capital investment decisions
Part II Case study problems
PART III: PLANNING AND BUDGETARY CONTOL SYSTEMS
14 Motivation, budgets and responsibility accounting
15 Flexible budgets, variances and management control: I
16 Flexible budgets, variances and management control: II
17 Measuring yield, mix and quantity effects
Part III Case study problems
PART IV: MANAGEMENT CONTROL SYSTEMS AND PERFORMANCE ISSUES
18 Control systems and transfer pricing
19 Control systems and performance measurement
Part IV Case study problems
PART V: QUALITY, TIME AND THE STRATEGIC MANAGEMENT OF COSTS
20 Quality and throughput concerns in management costs
21 Accounting for just-in-time systems
22 Strategic management accounting and emerging issues
Part V Case study problems
Appendix A: Solutions to selected exercises
Appendix B: Notes on compound interest and interest tables
Bibliography
Glossary
Index of names
General index
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