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Management and Cost Accounting with MyAccountingLab

Paperback Engels 2015 9781292063553
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This popular text offers clear and comprehensive coverage of management and cost accounting for students and professionals. Management and Cost Accounting is the European adaptation of Horngren, Datar and Rajan’s leading US text, Cost Accounting: A Managerial Emphasis.

The content has been significantly revised to reflect management accounting syllabuses across Europe. Rich in examples and real-life applications, Management and Cost Accounting brings technical and theoretical concepts to life. The international focus of the text is supported by a wealth of case studies featuring companies from around the world, and all coverage is fully updated in line with recent research.


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Guided tour
Guide to the case studies

PART I: 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 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 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 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: Quality, time and the strategic management of costs
20. Quality and throughput concerns in managing costs
21. Accounting for just-in-time systems
22. Strategic management accounting and emerging issues
Part V Case study problems

Appendix A: Solutions to selected exercises
Appendix B: Notes on compound interest and interest tables

Names index
Subject index

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        Management and Cost Accounting with MyAccountingLab