Management and Cost Accounting http://www.fishpond.co.nz/Books/Management-and-Cost-Accounting-Charles-T-Horngren-Alnoor-Bhimani/9780273703280

AND Professional Question Supplement

By Charles T. Horngren, Alnoor Bhimani, Srikant M. Datar, George Foster

Table of Contents

Preface Guided tour Acknowledgements PART ONE: 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 situation 7. Income effects of alternative stock costing methods Part I Case study problems PART TWO: 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 THREE: PLANNING AND BUDGETARY CONTOL 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 FOUR: MANAGEMENT CONTROL SYSTEMS AND PERFORMANCE ISSUES 18. Control systems and transfer pricing 19. Control systems and performance measurement Part IV Case study problems PART FIVE: QUALITY, TIME AND THE STRATEGIC MANAGEMENT OF COSTS 20. Quality and throughput concerns in management costs 21. Accounting for just-in-time systems 22. Strategic management accounting Part V Case study problems Appendix A: Solutions to selected exercises Appendix B: Notes on compound interest and interest tables Bibliography Glossary Index

Prizes

A vibrant presentation of the principles of management accounting engages students so they learn how to apply important accounting techniques to real life management decisions.