Management and Cost Accounting

Alnoor Bhimani is Professor in Accounting and Finance at London School of Economics Charles T. Horngren is the Edmund W. Littlefield Professor of Accounting, Emeritus, at Stanford University Srikant M. Datar is the Arthur Lowes Dickinson Professor of Business Administration at Harvard University George Foster is Professor of Management at Stanford University

Detailed contents

Guided tour

Guide to the case studies

Preface

Acknowledgements

Publisher's Acknowledgements



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 situation

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 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 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 management 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

Bibliography

Glossary

Index of names

General index