Holtzman / Hood Management and Cost Accounting For Dummies - UK, UK Edition

1. Auflage 2013
ISBN: 978-1-118-65046-2
Verlag: John Wiley & Sons
Format: PDF
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)

E-Book, Englisch, 416 Seiten, E-Book

With easy-to-understand explanations and real-life examples, Management & Cost Accounting For Dummies provides students and trainees with the basic concepts, terminology and methods to identify, measure, analyse, interpret, and communicate accounting information in the context of managerial decision-making.
Major topics include:
* cost behaviour
* cost analysis
* profit planning and control measures
* accounting for decentralized operations
* budgeting decisions
* ethical challenges in management and cost accounting

Autoren/Hrsg.

Holtzman, Mark P.

Hood, Sandy

Inhaltsverzeichnis

Introduction 1
Part I: Getting Started with Management and CostAccounting 7
Chapter 1: Planning and Control: The Role of ManagementAccounting 9
Chapter 2: Using Management Accounting in Your Business 27
Part II: Understanding and Managing Costs 45
Chapter 3: Classifying Direct and Indirect Costs 47
Chapter 4: Allocating, Apportioning and Absorbing Overhead71
Chapter 5: Costing Products Flowing Through a Business 95
Chapter 6: Job Costing: Pricing Individual Orders 105
Chapter 7: Process Costing: Tracking What's Produced andHow Much it Costs 119
Chapter 8: Observing How Variable and Fixed Costs Behave 143
Part III: Planning and Budgeting 161
Chapter 9: Using Contribution Analysis to Make Better Decisions163
Chapter 10: Decision-Making Within the Reality of LimitedCapacity 189
Chapter 11: Deciding on Long-Term Purchases: Capital Budgeting205
Chapter 12: Naming Your Price: Approaches to Decision-Making229
Chapter 13: Doing Deals between Company Divisions: TransferPrices 243
Chapter 14: Planning Budgets for the Future 259
Part IV: Using Management Accounting for Evaluation andControl 279
Chapter 15: Using Flexible Budgets to Exert Control 281
Chapter 16: Variance Analysis: Flexing Standard Costs 293
Chapter 17: Establishing Accountability with ResponsibilityAccounting 317
Chapter 18: The Balanced Scorecard: Reviewing YourBusiness's Report Card 329
Chapter 19: Squeezing Out of a Tight Spot with the Theory ofConstraints 347
Part V: The Part of Tens 357
Chapter 20: Ten Key Management Accounting Formulas 359
Chapter 21: Ten Careers in Management Accounting 371
Index 375

Über Autor(innen)

Mark P. Holtzman, PhD, CPA, is Chair of the Department ofAccounting and Taxation, Seton Hall University. He has taughtaccounting at college level for 17 years. Sandy Hood is a lecturerin management and cost accounting. He also lectures on the PeterJones Enterprise Academy course, a one-year course that helpsbudding entrepreneurs set up their own businesses and learnpractical business skills.