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Introduction to management accounting / / Alnoor Bhimani, 4 others
| Introduction to management accounting / / Alnoor Bhimani, 4 others |
| Autore | Bhimani Alnoor |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Harlow, England : , : Pearson Education, Limited, , [2012] |
| Descrizione fisica | 1 online resource (723 pages) : illustrations |
| Disciplina | 658.1511 |
| Collana | Always learning |
| Soggetto topico | Managerial accounting |
| ISBN | 0-273-73756-2 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover -- Contents -- Guided tour of the book -- Guided tour of MyAccountingLab -- Preface -- Acknowledgements -- 1 Managerial accounting and organisations -- Starbucks -- Accounting and decision making -- Cost-benefit and behavioural considerations -- The management process and accounting -- Planning and control for product life cycles and the value chain -- Accounting's position in the organisation -- Adaptation to change -- Ethical conduct for professional accountants -- Highlights to remember -- Accounting vocabulary -- Fundamental assignment material -- Additional assignment material -- Case study -- 2 Introduction to cost behaviour and cost-volume relationships -- Boeing Company -- Identifying resources, activities, costs and cost drivers -- Variable- and fixed-cost behaviour -- Cost-volume-profit analysis -- Additional uses of cost-volume analysis -- Nonprofit application -- Highlights to remember -- Appendix 2A: Sales-mix analysis -- Appendix 2B: Impact of income taxes -- Accounting vocabulary -- Fundamental assignment material -- Additional assignment material -- Case study -- 3 Measurement of cost behaviour -- Air Arabia -- Cost drivers and cost behaviour -- Management influence on cost behaviour -- Cost functions -- Methods of measuring cost functions -- Highlights to remember -- Appendix 3: Use and interpretation of least-squares regression -- Accounting vocabulary -- Fundamental assignment material -- Additional assignment material -- Case study -- 4 Cost management systems and activity-based costing -- Dell -- Cost management systems -- Cost accounting systems -- Cost terms used for strategic decision making and operational control purposes -- Cost terms used for external reporting purposes -- Traditional and activity-based cost accounting systems -- Activity-based management: a cost management system tool -- Highlights to remember.
Appendix 4: Detailed illustration of traditional and activity-based cost accounting systems -- Accounting vocabulary -- Fundamental assignment material -- Additional assignment material -- Case study -- HBS case study: Siemens Electric Motor Works -- 5 Relevant information for decision making with a focus on pricing decisions -- Mercadona -- The concept of relevance -- Pricing special sales orders -- Basic principles for pricing decisions -- General influences on pricing in practice -- Cost-plus pricing -- Target costing -- Highlights to remember -- Accounting vocabulary -- Fundamental assignment material -- Additional assignment material -- HBS case study: La Grande Alliance: Restaurant Français -- 6 Relevant information for decision making with a focus on operational decisions -- Maersk Line -- Analysing relevant information: focusing on the future and differential attributes -- Make-or-buy decisions -- Deletion or addition of products, services or departments -- Optimal use of limited resources: product-mix decisions -- Joint product costs: sell or process further decisions -- Keeping or replacing equipment -- Identify irrelevant or misspecified costs -- Conflicts between decision making and performance evaluation -- Highlights to remember -- Accounting vocabulary -- Fundamental assignment material -- Additional assignment material -- Case study -- 7 Introduction to budgets and preparing the master budget -- Ritz-Carlton -- Budgets and the organisation -- Types of budgets -- Preparing the master budget -- Budgets as financial planning models -- Highlights to remember -- Appendix 7: Use of spreadsheet models for sensitivity analysis -- Accounting vocabulary -- Fundamental assignment material -- Additional assignment material -- Case study -- 8 Flexible budgets and variance analysis -- McDonald's -- Using budgets and variances to evaluate results. Isolating the causes of variances -- Flexible-budget variances in detail -- Overhead variances -- Highlights to remember -- Accounting vocabulary -- Fundamental assignment material -- Additional assignment material -- Case study -- 9 Management control systems and responsibility accounting -- Diesel -- Management control systems -- Management control systems and organisational goals -- Designing management control systems -- Controllability and measurement of financial performance -- Measurement of nonfinancial performance -- The balanced scorecard -- Management control systems in service, government, and nonprofit organisations -- Future of management control systems -- Highlights to remember -- Accounting vocabulary -- Fundamental assignment material -- Additional assignment material -- Cases -- 10 Management control in decentralised organisations -- Nike -- Centralisation versus decentralisation -- Performance metrics and management control -- Measures of profitability -- Economic profit or economic value added (EVA) -- ROI or economic profit? -- A closer look at invested capital -- Transfer pricing -- Keys to successful management control systems -- Highlights to remember -- Accounting vocabulary -- Fundamental assignment material -- Additional assignment material -- HBS case study: Empire Glass Company -- 11 Capital budgeting -- Toyota Motor Corporation -- Capital budgeting for programmes or projects -- Discounted-cash-flow models -- Sensitivity analysis and risk assessment in DCF models -- The NPV comparison of two projects -- Income taxes and capital budgeting -- Confusion about depreciation -- Other models for analysing long-range decisions -- Performance evaluation -- Highlights to remember -- Appendix 11: capital budgeting and inflation -- Accounting vocabulary -- Fundamental assignment material -- Additional assignment material -- Cases. 12 Cost allocation -- Haier -- A general framework for cost allocation -- Allocation of service department costs -- Allocation of costs to product or service cost objects -- An ABC approach -- Allocation of costs to customer cost objects to determine customer profitability -- Allocation of central corporate support costs -- Allocation of joint costs and by-product costs -- Highlights to remember -- Appendix 12: Multistage ABC (MSABC) systems -- Accounting vocabulary -- Fundamental assignment material -- Additional assignment material -- Cases -- 13 Accounting for overhead costs -- Dell -- Accounting for factory overhead -- Illustration of overhead application -- Problems of overhead application -- Variable versus absorption costing -- Fixed overhead and absorption costs of product -- Effect of other variances -- Highlights to remember -- Appendix 13: Comparisons of production-volume variance with other variances -- Accounting vocabulary -- Fundamental assignment material -- Additional assignment material -- Case study -- 14 Job-order costing and process-costing systems -- Haribo -- Distinction between job-order costing and process costing -- Illustration of job costing -- Activity-based costing/management in a job-costing environment -- Job costing in service and nonprofit organisations -- Process costing basics -- Application of process costing -- Physical units and equivalent units (steps 1 and 2) -- Calculation of product costs (steps 3 to 5) -- Effects of beginning inventories -- Process costing in a JIT system: backflush costing -- Highlights to remember -- Accounting vocabulary -- Fundamental assignment material -- Additional assignment material -- Appendix A: Recommended reading -- Appendix B: Fundamentals of compound interest and the use of present-value tables -- Glossary -- A -- B -- C -- D -- E -- F -- G -- H -- I -- J -- K -- L -- M -- N. O -- P -- Q -- R -- S -- T -- U -- V -- W -- X -- Z -- Index -- Company name index. |
| Record Nr. | UNINA-9910150229203321 |
Bhimani Alnoor
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| Harlow, England : , : Pearson Education, Limited, , [2012] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Management and cost accounting / / Alnoor Bhimani, Charles T. Horngren, Srikant M. Datar, Madhav V. Rajan
| Management and cost accounting / / Alnoor Bhimani, Charles T. Horngren, Srikant M. Datar, Madhav V. Rajan |
| Autore | Bhimani Alnoor |
| Edizione | [6th ed.] |
| Pubbl/distr/stampa | Harlow, : Pearson, 2015 |
| Descrizione fisica | 1 online resource (xxvii, 857 p.) : ill |
| Disciplina | 657.42 |
| Altri autori (Persone) |
HorngrenCharles T. <1926-2011.>
DatarSrikant M RajanMadhav V |
| Soggetto topico |
Cost accounting
Managerial accounting |
| ISBN | 1-292-06353-X |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Pt. 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. |
| Record Nr. | UNINA-9910153253603321 |
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Bhimani Alnoor
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| Harlow, : Pearson, 2015 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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