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.
Backcover
Management and Cost Accounting, Sixth Edition
Alnoor Bhimani, Charles T. Horngren, Srikant M. Datar and Madhav V. Rajan
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.
Key Features
Up-to-date coverage, including new sections on decision making in uncertainty, sustainable accounting, plus a discussion on the behavioural aspects of accounting
Increased number of practice exercises and end-of-chapter questions provide opportunities to apply and develop techniques
Wide-ranging European and Harvard Business School case studies that illustrate how management accounting applies in various contexts, locations and situations
Concepts in Action and Surveys of Company Practice boxes show how accounting techniques are put into practice by managers in the business world
Accessible step-by-step approach helps you master the subject one step at a time
Join over 10 million students benefiting from Pearson MyLabs
This title can be supported by MyAccountingLab, an online homework and tutorial system designed to test and build your understanding. MyAccountingLab provides a personalised approach, with instant feedback and numerous additional resources to support your learning.
Use the power of MyAccountingLab to accelerate your learning. You need both an access card and a course ID to access MyAccountingLab:
1. Is your lecturer using MyAccountingLab? Ask your lecturer for your course ID
2. Has an access card been included with the book? Check the inside back cover of the book.
3. If you have a course ID but no access card, go to http://www.myaccountinglab.com to buy access to this interactive study programme.
Alnoor Bhimani is Professor of Management Accounting and Director of LSE Entrepreneurship at the London School of Economics and Political Science.
Charles T. Horngren was the Edmund W. Littlefield Professor of Accounting at Stanford University.
Srikant M. Datar is the Arthur Lowes Dickinson Professor of Business Administration at Harvard University.
Madhav V. Rajan is the Robert K. Jaedicke Professor of Accounting and Senior Associate Dean for Academic Affairs at Stanford University.
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
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.
Backcover
Management and Cost Accounting, Sixth Edition
Alnoor Bhimani, Charles T. Horngren, Srikant M. Datar and Madhav V. Rajan
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.
Key Features
Up-to-date coverage, including new sections on decision making in uncertainty, sustainable accounting, plus a discussion on the behavioural aspects of accounting
Increased number of practice exercises and end-of-chapter questions provide opportunities to apply and develop techniques
Wide-ranging European and Harvard Business School case studies that illustrate how management accounting applies in various contexts, locations and situations
Concepts in Action and Surveys of Company Practice boxes show how accounting techniques are put into practice by managers in the business world
Accessible step-by-step approach helps you master the subject one step at a time
Join over 10 million students benefiting from Pearson MyLabs
This title can be supported by MyAccountingLab, an online homework and tutorial system designed to test and build your understanding. MyAccountingLab provides a personalised approach, with instant feedback and numerous additional resources to support your learning.
Use the power of MyAccountingLab to accelerate your learning. You need both an access card and a course ID to access MyAccountingLab:
1. Is your lecturer using MyAccountingLab? Ask your lecturer for your course ID
2. Has an access card been included with the book? Check the inside back cover of the book.
3. If you have a course ID but no access card, go to http://www.myaccountinglab.com to buy access to this interactive study programme.
Alnoor Bhimani is Professor of Management Accounting and Director of LSE Entrepreneurship at the London School of Economics and Political Science.
Charles T. Horngren was the Edmund W. Littlefield Professor of Accounting at Stanford University.
Srikant M. Datar is the Arthur Lowes Dickinson Professor of Business Administration at Harvard University.
Madhav V. Rajan is the Robert K. Jaedicke Professor of Accounting and Senior Associate Dean for Academic Affairs at Stanford University.
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
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.