Management and cost accounting.
Charles T. Horngren ... [et al.].
- 4th ed. / Alnoor Bhimani ... [et al.].
- Harlow : Prentice Hall, 2007.
- 1008 p. : col. ill. ; 27 cm.
Previous ed.: published as by Charles T. Horngren et al. Harlow: Financial Times Prentice Hall, 2005. Accompanied by: Supplement entitled Professional exam questions from past ACCA, CIMA and ICAI papers with selected answers / compiled by Kamran Malik. Cover titles of supplement: Supplement to management and cost accounting; Professional exam questions from past ACCA, ICAI and CIMA papers with selected answers
Includes bibliographical references and index.
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 situations -- 7.Income effects of alternative stock-costing methods -- 8.Cost-volume-profit relationships -- 9.Determining how costs behave -- 10.Relevant informatioin for decision making -- 11.Activity-based costing -- 12.Pricing, target costing and customer profitability analysis -- 13.Capital investment decisions -- 14.Motivation, budgets and responsiblity accounting -- 15.Fexible budgets, variances and management control: I -- 16.Flexible budgets, variances and mangement control: II -- 17.Measuring yield, mix and quantity effects -- 18.Control systems and transfer pricing -- 19.Control systems and performance measurement -- 20.Quality and throughput concerns in managing costs -- 21.Accounting for just-in-time systems -- 22.Strategic mangement accounting and emerging issues.
With a strong international focus, this text covers established and contemporary issues within management and cost accounting. Drawing on the latest research and surveys, the authors bring technical and theoretical concepts to life through extensive use of real world examples and case studies.