Management and Cost Accounting

Charles T. Horngren, Alnoor Bhimani, Srikant M. Datar, George Foster (Autoren)

Buch | Softcover

944 Seiten

2001 | 2nd edition
Financial Times Prentice Hall (Verlag)
978-0-273-65183-3 (ISBN)

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Including European and Harvard Business School cases, this book has been adapted to suit a UK/European syllabus. The Euro is used as the reference currency throughout the text, whilst a range of individual currencies are used in the questions.

This second edition of "Management and Cost Accounting" delivers a winning combination of contemporary issues, a strong European focus, applications, professional questions, and cases, all supported by a richly-resourced website.Management and Cost Accounting is the European adaptation of Horngren, Datar and Foster' s leading US text, Cost Accounting: A Managerial Emphasis. The content has been significantly revised to reflect management accounting syllabi across Europe. The new edition has been updated to focus on the concerns of management accountants in the modern economy.

PART ONE - 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 Cast study problems PART TWO - ACCOUNTING INFORMATION FOR DECISION-MAKING 8. Cost volume profit relationships 9. Determining how costs behave 10. Revenues, costs and the decision process 11. Activity based costing 12. Pricing decisions and profitability analysis 13. Capital investment decisions Part II case study problems PART THREE - PLANNING AND BUDGETARYC ONTOL 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 FOUR - MANAGEMENT CONTROL SYSTEMS AND PERFORMANCE ISSUES 18. Control systems and transfer pricing 19. Control systems and performance measurement Part IV Case study problems PART FIVE - EMERGING MANAGEMENT ACCOUNTING ISSUES 20. Quality and throughput issues in management costs 21. Time and strategy as emerging issues in cost management 22. Strategic management accounting Part V Case study problems Appendix A: Solutions to selected exercises Appendix B Notes on compound interest and interest tables

Verlagsort	Harlow
Sprache	englisch
Gewicht	1760 g
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Controlling / Kostenrechnung
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
ISBN-10	0-273-65183-8 / 0273651838
ISBN-13	978-0-273-65183-3 / 9780273651833
Zustand	Neuware