Management and cost accounting /
Alnoor Bhimani ... [et al.].
- 5th ed.
- Harlow, England ; Financial Times/Prentice Hall, c2012.
- xxx, 935 p. : col. ill. ; 27 cm.
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