Cost accounting : a managerial emphasis

✍ Scribed by Datar, Srikant M.; Horngren, Charles T.; Maguire, William Alexander Arthurs; Rajan, Madhav V.; Tan, Rebecca C. W.; Wynder, Monte B.

• Publisher: Pearson Australia
• Year: 2014
• Tongue: English
• Leaves: 844
• Edition: 2nd [Australian] edition.
• Category: Library

✦ Synopsis

The technical details you need to know and decision making processes you need to understand, with plain language explanations and engaging Australian and international business examples. This Australian adaptation of this US text Cost Accounting features a high-calibre author team of world leaders in the development of contemporary cost accounting and high standards of technical accuracy. The new edition builds on the success of the first edition with a streamlined TOC and by expanding on current social and environmental issues for business. Sustainability in Action features in many relevant chapters outline Australian airline QANTAS and their efforts to improve sustainability, demonstrating the connection between cost accounting concepts.  Read more...

✦ Table of Contents

1. Management accounting in context --
   2. An introduction to costs terms and inventory costing --
   3. Determining how costs behave --
   4. Cost-volume-profit analysis --
   5. Product and service costing --
   6. Activity-based costing and activity-based management --
   7. Cost management, capacity costing and capacity management --
   8. Decision making and relevant information --
   9. Pricing decisions and customer-profitability analysis --
   10. Master budget and responsibility accounting --
   11. Flexible budgets, direct-cost variances and management control --
   12. Flexible budgets, overhead cost variances and management control --
   13. Allocation of support-department costs, common costs and revenues --
   14. Measuring and reporting sustainability --
   15. Strategy, balanced scorecard and strategic profitability analysis --
   16. Balanced scorecard: quality, time and the theory of constraints --
   17. Inventory management, just-in-time and simplified costing methods --
   18. Capital budgeting and cost analysis --
   19. Management control systems, transfer pricing and multinational considerations --
   20. Performance measurement, compensation and multinational considerations.

✦ Subjects

Cost accounting;Managerial accounting