Management and cost accounting

Charles T. Horngren, Alnoor Bhimani, Srikant M. Datar, George Foster

944 pages, parution le 15/11/2001 (2^eme édition)

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Résumé

This second edition of Management and Cost Accounting delivers a winning combination of contemporary issues, a strong European focus, applications, professional questions, and cases, all supported by a richly-resourced website. Management and Cost Accounting is the European adaptation of Horngren, Datar and Foster' s leading US text, Cost Accounting: A Managerial Emphasis. The content has been significantly revised to reflect management accounting syllabi across Europe. The new edition has been updated to focus on the concerns of management accountants in the modern economy.

L'auteur - Charles T. Horngren

Charles Horngren est professeur émérite de comptabilité à l'université de Stanford. Outre ses activités universitaires, il a eu des responsabilités éminentes dans les institutions de normalisation comptable et dans les associations d'experts-comptables et de contrôleurs de gestion des États-Unis.

L'auteur - Alnoor Bhimani

Alnoor Bhimani est maître de conférence en comptabilité et finance à la London School of Economics. Il a réalisé l'adaptation européenne, en langue anglaise, de l'ouvrage de Charles T. Horngren, Srikant M. Datar et George Foster "Cost accounting".

L'auteur - Srikant M. Datar

Strikant Datar est professeur d'administration des affaires à l'université de Harvard.

L'auteur - George Foster

George Foster est professeur de gestion à l'université de Stanford.

Sommaire

Management and Cost Accounting Fundamentals
- The Accountant's Role in the Organisation
- An Introduction to Cost Terms and Purposes
- Job Costing Systems
- Process Costing Systems
- Cost Allocation
- Cost Allocation: Joint Cost Situation
- Income Effects of Alternative Stock Costing Methods
- Cast Study Problems

Accounting Information for Decision-Making
- Cost Volume Profit Relationships
- Determining How Costs Behave
- Revenues, Costs and the Decision Process
- Activity Based Costing
- Pricing Decisions and Profitability Analysis
- Capital Investment Decisions
- Case Study Problems

Planning and Budgetary Control Systems
- Motivation, Budgets and Responsibility Accounting
- Flexible Budgets, Variances and Management Control: I
- Flexible Budgets, Variances and Management Control: II
- Measuring Yield, Mix and Quantity Effects
- Case Study Problems
Management Control Systems and Performance Issues
- Control Systems and Transfer Pricing
- Control Systems and Performance Measurement
- Case Study Problems
Emerging Management Accounting Issues
- Quality and Throughput Issues in Management Costs
- Time and Strategy as Emerging Issues in Cost Management
- Strategic Management Accounting
- Case Study Problems

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Caractéristiques techniques

	PAPIER
Éditeur(s)	Prentice Hall
Auteur(s)	Charles T. Horngren, Alnoor Bhimani, Srikant M. Datar, George Foster
Parution	15/11/2001
Édition	2^eme édition
Nb. de pages	944
Format	19,5 x 26,5
Couverture	Broché
Poids	2001g
Intérieur	Quadri
EAN13	9780877788454
ISBN13	978-0-877-78845-4