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Management and cost accounting / European adaptation

By: Contributor(s): Material type: TextTextPublication details: UK FT Prentice Hall 1998Description: 1000p., 235 x 207mm, paperbackISBN:
  • 0130805475
Subject(s): DDC classification:
  • 657.42 HOR
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Enhanced descriptions from Syndetics:

This European adaptation of Horngren, Foster and Datar's leading US text, Cost Accounting: A Managerial Emphasis is the most comprehensive in its field. It combines the quality, technical rigour and clear, punchy writing style of the original text with significant new European content, chapter re-organisation, cases and applications, illustrating company practice across Europe. The end of chapter assignments progress from short discursive questions through simple exercises to more advanced professional examination questions, with solutions to selected questions provided at the back of the book. Suitable for introductory to intermediate level undergraduate and MBA/postgraduate modules in Cost/Management Accounting. Also appropriate for use by UK professional accounting body students. *The only Management and Cost Accounting text to include European and Harvard Business School Cases (17 in total). *Euro used as the reference currency throughout the text, whilst a range of individual European currencies are used in the question sections. *Up-to-date professional accountancy questions, including some from Eire. *Sequence of chapters adapted to suit UK/European syllabus.

Table of contents provided by Syndetics

  • Part 1 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 Cast study problems
  • Part 2 Accounting Information For Decision-Making
  • 8 Cost volume profit relationships
  • 9 Determining how costs behave
  • 10 Revenues, costs and the decision process
  • 11 Activity based costing
  • 12 Pricing decisions and profitability analysis
  • 13 Capital investment decisions
  • Part II case study problems
  • Part 3 Planning and Budgetaryc Ontol 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 4 Management Control Systems and Performance Issues
  • 18 Control systems and transfer pricing
  • 19 Control systems and performance measurement
  • Part IV Case study problems
  • Part 5 Emerging Management Accounting Issues
  • 20 Quality and throughput issues in management costs
  • 21 Time and strategy as emerging issues in cost management
  • 22 Strategic management accounting
  • Part V Case study problems
  • Appendix A Solutions to selected exercises
  • Appendix B Notes on compound interest and interest tables

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