Management & Cost Accounting
Value Pack: Professional Question Supplement
By Charles T. Horngren, et al.
Financial Times / Prentice hall
Distributed By Trans-Atlantic Publications
7 3/4 x 10 1/2"
$110.00 paper original
This lively and vibrant text covers all the principle areas of management and cost accounting, underpinned by a strong European focus. Drawing on the latest research, surveys and case studies, new innovations and developments are also explored. Important concepts are brought to life through extensive application of techniques to real business situations.Contents
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
- The authors stress management over accounting, allowing students to link concepts to observed management practices.
- "Concepts in Action" and surveys of company practice allow students to appreciate how accounting techniques are put into practice by managers in the wider world.
- Extensive graded assessment material, allow students to consolidate learning and practice their exam technique.
- Professional ACCA and CIMA exam questions supplement with every copy of the book. Selected answers are included with the remaining answers password protected on the website for lecturer use.
- Supported by a richly populated companion website with material for lecturers and students including PowerPoint slides, multiple choice questions, video clips, weblinks, key readings, additional cases and spreadsheet exercises.
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