Management and Cost Accounting, 7th edition

Published by Pearson (November 8, 2019) © 2020

  • Alnoor Bhimani The London School of Economics and Political Science
  • Charles Horngren Edmund W. Littlefield Professor Emeritus of Accounting at Stanford University
  • Srikant M. Datar Harvard University
  • Madhav V. Rajan Stanford University
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Gain a clear understanding and comprehensive coverage of Management and Cost Accounting with this best-selling textbook.

Management and Cost Accounting, 7th edition, is ideal for students and professionals looking for a comprehensive coverage of the topic in a language that is accessible and easy to understand.

This edition retains its international focus, featuring companies and examples on a global scale and bringing contemporary techniques and practices together.

Packed with illustrations, real-life applications, and accountancy examination questions for better understanding, this must-read guide will equip you with essential learning tools for your future performance in the workplace.

Brief Contents

Guide to the case studies

Authors' acknowledgements

Publisher's acknowledgements

Glossary

PART I Management and cost accounting fundamentals

  1. The manager and management accounting
  2. An introduction to cost terms and purposes
  3. Job costing
  4. Process costing
  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

  1. Cost – volume – profit analysis
  2. Determining how costs behave
  3. Relevant information for decision making
  4. Activity-based costing
  5. Pricing, target costing and customer profitability analysis
  6. Capital investment decisions

Part II Case study problems

PART III Planning and budgetary control systems

  1. Motivation, budgets and responsibility accounting
  2. Flexible budgets, variances and management control: I
  3. Flexible budgets, variances and management control: II
  4. Measuring yield, mix and quantity effects

Part III Case study problems

PART IV Management control systems and performance issues

  1. Control systems and transfer pricing
  2. Control systems and performance measurement

Part IV Case study problems

PART V Strategy, quality, time and emerging issues

  1. Strategy, the balanced scorecard and quality
  2. Accounting, time and efficiency
  3. Emerging issues: digital technologies, governance and sustainability

Part V Case study problems

Appendix A: Solutions to selected exercises

Appendix B: Notes on compound interest and interest tables

Glossary

Names index

Subject index

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