Management and Cost Accounting, 8th edition

Published by Pearson (July 5, 2024) © 2024

  • Alnoor Bhimani The London School of Economics and Political Science
  • Srikant M. Datar Harvard University
  • Charles Horngren Edmund W. Littlefield Professor Emeritus of Accounting at Stanford University
  • Madhav V. Rajan Stanford University
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Get acquainted with real business practices and key management accounting techniques

Immerse yourself in the real business world and master essential management accounting skills with Management and Cost Accounting.

This textbook is your ideal companion, guiding you through the core concepts and practices of management accounting. Explore a global perspective with a wealth of case studies featuring companies from around the world, along with numerous examples and real-life applications that make your learning practical.

Stay current with updated content on new technologies and sustainability practices, providing you with the most relevant resources for your course and future career.

Contents

Guide to the case studies

Preface

Author's acknowledgements

Part 1 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 1 Case study problems

Part 2 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 issues and customer profitability analysis
  6. Capital investment decisions

Part 2 Case study problems

Part 3 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 3 Case study problems

Part 4 Management control systems and performance issues

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

Part 4 Case study problems

Part 5 Strategy, quality, time and emerging issues

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

Part 5 Case study problems

Appendix A: Solutions to selected exercises

Glossary

Subject Index

Publisher's acknowledgements

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