Management and cost accounting / Alnoor Bhimani ... [et al.].
Material type: TextPublication details: Harlow, England ; Financial Times/Prentice Hall, c2012.Edition: 5th edDescription: xxx, 935 p. : col. ill. ; 27 cmISBN:- 9780273757450
- 658.1511 MAN
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658.1511 MAN Management and cost accounting / | 658.1511 MAN Managing for profit / | 658.1511 MAN Management and cost accounting / | 658.1511 MAN Management and cost accounting / | 658.1511 MAN Management and cost accounting / | 658.1511 NAR Financial accounting : a managerial perspective | 658.1511 NAR Financial accounting : a managerial perspective |
Includes index.
Pt. l. Management and cost accounting fundamentals. The accountant's role in the organisation
An introduction to cost terms and purposes
Job-costing systems
Process-costing systems
Cost allocation
Cost allocation: joint-cost situations
Income effects of alternative stock-costing methods
pt. ll. Accounting information for decision making. Cost-volume-profit relationships
Determining how costs behave
Relevant information for decision making
Activity-based costing
Pricing, target costing and customer profitability analysis
Capital investment decisions
pt. lll. Planning and budgetary control systems. Motivation, budgets and responsibility accounting
Flexible budgets, variances and management control: l
Flexible budgets, variances and management control: ll
Measuring yield, mix and quantity effects
pt. lV. Management control systems and performance issues. Control systems and transfer pricing
Control systems and performance measurement
pt. V. Quality, time and the strategic management of costs. Quality and throughput concerns in managing costs
Accounting for just-in-time systems
Strategic management accounting and emerging issues
Includes 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
eng.
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