Management And Cost Accounting
This European adaptation of Horngren, Foster and Datar's leading US text, Cost Accounting:A Managerial Emphasis is the most comprehensive in its field. It combines the quality, technical rigour and clear, punchy writing style of the original text with significant new European content, chapter re-organisation, cases and applications, illustrating company practice across Europe. The end of chapter assignments progress from short discursive questions through simple exercises to more advanced professional examination questions, with solutions to selected questions provided at the back of the book. Instructor's Manual with PowerPoint Slides (0-13-011067-1) WebSite.
- Paperback | 920 pages
- 196 x 264 x 24mm | 1,719.11g
- 01 Nov 1998
- Pearson Education (US)
- FINANCIAL TIMES PRENTICE HALL
- Upper Saddle River, United States
Table of contents
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-costing Situations. 7. Income Effects of Alternative Stock-costing Methods. PART II. ACCOUNTING INFORMATION FOR DECISION MAKING 8. Cost-volume-profit Relationship. 9. Determining How Costs Behave. 10. Revenue, Costs and the Decision Process. 11. Activity-based Costing. 12. Pricing Decisions and Customer Profitability Analysis. 13. Capital Investment Decisions. 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 IV. MANAGEMENT CONTROL SYSTEMS AND PERFORMANCE MEASUREMENT 18. Control Systems and Transfer Pricing. 19. Control Systems and Performance Measurement. PART V. EMERGING MANAGEMENT ACCOUNTING ISSUES 20. Quality and Throughput Issues in Managing Costs. 21. Time and Strategy as Emerging Issues and Cost Management.