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Management and Cost Accounting

Management and Cost Accounting

Autorzy
Wydawnictwo Pearson Education
Data wydania 01/03/2015
Wydanie 6
Liczba stron 888
Forma publikacji książka w miękkiej oprawie
Poziom zaawansowania Dla szkół wyższych i kształcenia podyplomowego
Język angielski
ISBN 9781292063461
Kategorie Rachunek kosztów, Rachunkowość zarządcza i księgowość
Zastąpiona przez 9781292232669
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Opis książki

Were you looking for the book with access to MyAccountingLab? This product is the book alone and does NOT come with access to MyAccountingLab. Buy Management and Cost Accounting, 6th edition with MyAccountingLab access card (ISBN 9781292063553) if you need access to MyAccountingLab as well, and save money on this resource. You will also need a course ID from your instructor to access MyAccountingLab. This popular text offers clear and comprehensive coverage of management and cost accounting for students and professionals. Management and Cost Accounting is the European adaptation of Horngren, Datar and Rajan's leading US text, Cost Accounting: A Managerial Emphasis. The content has been significantly revised to reflect management accounting syllabuses across Europe. 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.

Management and Cost Accounting

Spis treści

Contents

Guided tour

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 situations

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 control 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 managing 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

Glossary

Names index

Subject index

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