Description
Book SynopsisAlnoor Bhimani is Professor of Management Accounting and Director of the South Asia Centre 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 Dean of Harvard Business School.
Madhav V. Rajan is the Dean of the Booth School of Business at the University of Chicago.
Table of ContentsContents Guide to the case studies Preface Author's acknowledgements Part 1 Management and cost accounting fundamentals
- The manager and management accounting
- An introduction to cost terms and purposes
- Job costing
- Process costing
- Cost allocation
- Cost allocation: joint-cost situations
- Income effects of alternative stock-costing methods
Part 1 Case study problems Part 2 Accounting information for decision making
- Cost–volume–profit analysis
- Determining how costs behave
- Relevant information for decision making
- Activity-based costing
- Pricing issues and customer profitability analysis
- Capital investment decisions
Part 2 Case study problems Part 3 Planning and budgetary control systems
- Motivation, budgets and responsibility accounting
- Flexible budgets, variances and management control: I
- Flexible budgets, variances and management control: II
- Measuring yield, mix and quantity effects
Part 3 Case study problems Part 4 Management control systems and performance issues
- Control systems and transfer pricing
- Control systems and performance measurement
Part 4 Case study problems Part 5 Strategy, quality, time and emerging issues
- Strategy, the balanced scorecard and quality
- Strategy, the balanced scorecard and quality
- Emerging issues: digitalisation and sustainability
Part 5 Case study problems Appendix A: Solutions to selected exercises Glossary Subject Index Publisher's acknowledgements