内容説明
This bestseller text offers clear, simple-to-understand and comprehensive coverage of management and cost accounting. Management and Cost Accounting, 8th edition brings together techniques, concepts and practices in a way that is readable and with language that is easy to follow. Keeping its international focus, the text includes a wealth of case studies featuring companies from around the world, and offers up-to-date coverage of the most contemporary aspects affecting management accounting today, such as a greater emphasis on sustainability, as well as AI, automation and other technologies.
Packed with illustrations, examples and real-life applications, this book will help you learn about the aspects of management accounting that are essential in your study and your future performance in the workplace.
Key Features
Up-to-date coverage of the impact of digitalisation and application of new technologies, including blockchain systems, artificial intelligence and more.
Sustainability practices are now given more space with new examples covering topics such as renewable energy and initiatives to lessen environmental impact.
A wealth of resources, including professional accountancy practice exercises, and end-of-chapter questions, provide opportunities to learn and develop exam ability.
A range of new real-life applications in 'Concepts in Action' boxes show how managers use accounting techniques in the business world.
Harvard Business School and other cutting-edge case studies illustrate how management accounting is deployed in different types of enterprise across the globe.
Also available with MyLab Accounting MyLab (R) is the teaching and learning platform that combines trusted author content with digital assessments, help tools to use at point-of-need, and a flexible platform. MyLab Accounting for this book includes over 800 exercises on the topics in the book.
If you would like to purchase both the physical text and MyLab (R) Accounting, search for:
9781292436012 Management and Cost Accounting 8th edition with MyLab Accounting
Package consists of:
9781292436029 Management and Cost Accounting 8th edition
9781292435992 Management and Cost Accounting 8th edition MyLab Accounting
9781292436005 Management and Cost Accounting 8th edition eTextbook
MyLab (R) Accounting is not included. Students, if MyLab is a recommended/mandatory component of the course, please ask your instructor for the correct ISBN. MyLab should only be purchased when required by an instructor. Instructors, contact your Pearson representative for more information.
目次
Contents Guide to the case studies Preface Author's acknowledgements Part 1 Management and cost accounting fundamentals
The manager and management accounting
An introduction to cost terms and purposes
Job costing
Process costing
Cost allocation
Cost allocation: joint-cost situations
Income effects of alternative stock-costing methods
Part 1 Case study problems Part 2 Accounting information for decision making
Cost-volume-profit analysis
Determining how costs behave
Relevant information for decision making
Activity-based costing
Pricing issues and customer profitability analysis
Capital investment decisions
Part 2 Case study problems Part 3 Planning and budgetary control systems
Motivation, budgets and responsibility accounting
Flexible budgets, variances and management control: I
Flexible budgets, variances and management control: II
Measuring yield, mix and quantity effects
Part 3 Case study problems Part 4 Management control systems and performance issues
Control systems and transfer pricing
Control systems and performance measurement
Part 4 Case study problems Part 5 Strategy, quality, time and emerging issues
Strategy, the balanced scorecard and quality
Strategy, the balanced scorecard and quality
Emerging issues: digitalisation and sustainability
Part 5 Case study problems Appendix A: Solutions to selected exercises Glossary Subject Index Publisher's acknowledgements
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