Management and Cost Accounting, 7th edition

Published by Pearson (November 8, 2019) © 2020

  • Alnoor Bhimani The London School of Economics and Political Science
  • Charles Horngren Edmund W. Littlefield Professor Emeritus of Accounting at Stanford University
  • Srikant M. Datar Harvard University
  • Madhav V. Rajan Stanford University
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Comprehensive coverage of management and cost accounting for students and professionals

Packed with illustrations, examples and real-life applications, Management and Cost Accounting brings together techniques, concepts and practices in a highly readable way. Keeping its international focus, the text includes a wealth of case studies featuring companies from around the world, and includes up-to-date coverage of AI and robotics and other technology which affects management accounting.

  • PART I Management and cost accounting fundamentals
  • 1 The manager and management accounting
  • 2 An introduction to cost terms and purposes
  • 3 Job costing
  • 4 Process costing
  • 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 analysis
  • 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 Strategy, quality, time and emerging issues
  • 20 Strategy, the balanced scorecard and quality
  • 21 Accounting, time and efficiency
  • 22 Emerging issues: digital technologies, governance and sustainability

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