LEADER 03760nam 2200505za 450 001 9910153253603321 005 20231026133930.0 010 $a1-292-06353-X 035 $a(MiAaPQ)EBC5174630 035 $a(MiAaPQ)EBC5176453 035 $a(MiAaPQ)EBC5137331 035 $a(MiAaPQ)EBC5833202 035 $a(MiAaPQ)EBC6399437 035 $a(Au-PeEL)EBL5137331 035 $a(OCoLC)964530164 035 $a(PPN)196089131 035 $a(CKB)2670000000607143 035 $a(EXLCZ)992670000000607143 100 $a20210426d2015 fy 0 101 0 $aeng 135 $aur|n|---||||| 200 10$aManagement and cost accounting /$fAlnoor Bhimani, Charles T. Horngren, Srikant M. Datar, Madhav V. Rajan 205 $a6th ed. 210 $aHarlow $cPearson$d2015 215 $a1 online resource (xxvii, 857 p.) $cill 300 $aPrevious edition author is Charles T. Horngren. 320 $aIncludes bibliographical references and index. 327 $aPt. 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 -- Pt. 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 -- Pt. 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 -- Pt. IV. Management control systems and performance issues -- 18. Control systems and transfer pricing -- 19. Control systems and performance measurement -- Part IV Case study problems -- Pt. 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. 330 $aThis 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. 606 $aCost accounting 606 $aManagerial accounting 615 0$aCost accounting. 615 0$aManagerial accounting. 676 $a657.42 700 $aBhimani$b Alnoor$0115926 701 $aHorngren$b Charles T.$f1926-2011.$0108122 701 $aDatar$b Srikant M$01431616 701 $aRajan$b Madhav V$01431617 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bUtOrBLW 906 $aBOOK 912 $a9910153253603321 996 $aManagement and cost accounting$93574264 997 $aUNINA