Cost and management accounting.Material type: TextPublication details: Hemel Hempstead : Prentice Hall, 1996. ISBN: 0132059231Subject(s): Cost accounting | Managerial accounting | Cost accounting -- Problems, exercises, etc | Managerial accounting -- Problems, exercises, etcDDC classification: 657.42
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Enhanced descriptions from Syndetics:
Includes bibliographical references.
1. An overview of management accounting -- 2. Classification and the coding of costs -- 3. Estimating cost behaviour -- 4. Inventory management and aspects of the logistics chain -- 5. People costs -- 6. Overheads: the traditional view -- 7. Activity-based costing -- 8. Job, batch and process costing -- 9. The derivation of fixed and variable costs -- 10. Absorption costing and variable costing -- 11. Cost-volume profit analysis -- 12. Costing for decision making: relevant costing -- 13. Pricing policy and decisions -- 14. Budgeting and budgetary control -- 15. Flexible budgeting and standard costing -- 16. Risk and uncertainty -- 17. Capital budgeting -- 18. Divisional performance: segmental analysis -- 19. Transfer pricing -- 20. Management accounting: past, present and future.
Cost & Management Accounting describes and illustrates the principal accounting techniques involved in the production of cost information and their application to a broad range of managerial decision-making, planning and control activities, coupled with an explanation and critical analysis of the underlying concepts and contemporary issues. Embracing both the practical and theoretical strands of management accounting systems, the text also highlights the tensions which often exist between conventional theory and modern practice. Cost & Management Accounting is written for undergraduate and postgraduate students on introductory to intermediate courses in management accounting, but will be particularly suitable for those who might subsequently undertake an advanced course; as such, it is also relevant to students preparing for cost and management accounting professional examinations.