Management and cost accounting:
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Harlow, England [u.a.]
Prentice Hall
2002
|
| Ausgabe: | 2. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XXIV, 919 S. graph. Darst. |
| ISBN: | 0273651838 |
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Datensatz im Suchindex
| _version_ | 1804129299601555456 |
|---|---|
| adam_text | Brief contents
Preface, guided tour and acknowledgements . xv
PART I
Management and cost accounting
fundamentals
1 The accountant s role in the
organisation 4
2 An introduction to cost terms and
purposes 32
3 Job costing systems 61
4 Process costing systems 92
5 Cost allocation 130
6 Cost allocation: joint cost situations 163
7 Income effects of alternative stock
costing methods 190
Part I Case study problems 216
PART II
Accounting Information for decision
making
8 Cost volume profit relationships 226
9 Determining how costs behave 254
10 Revenues, costs and the
decision process 292
11 Activity based costing 331
12 Pricing decisions and
profitability analysis 365
13 Capital investment decisions 402
Part II Case study problems 442
PART III
Planning and budgetary control systems
14 Motivation, budgets and responsibility
accounting 468
15 Flexible budgets, variances and
management control: I 506
16 Flexible budgets, variances and
management control: II 539
17 Measuring yield, mix and quantity effects 577
Part III Case study problems 600
PART IV
Management control systems and
performance issues
18 Control systems and transfer pricing 610
19 Control systems and performance
measurement 636
Part IV Case study problems 663
PART V
Quality, time and the strategic
management of costs
20 Quality and throughput concerns in
managing costs 678
21 Accounting for just in time systems 705
22 Strategic management accounting 742
Part V Case study problems 769
Appendix A: Solutions to selected
exercises 801
Appendix B: Notes on compound interest
and interest tables 876
Bibliography 884
Glossary 891
Index 905
Contents
Preface, guided tour and acknowledgements xv
PART I
Management and cost accounting
fundamentals
Chapter 1
The accountant s role in the organisation 4
The major purposes of accounting systems 5
Modern management accounting 7
Elements of management control 9
Costs, benefits and context 12
Themes in the design of management
accounting systems 14
• Concepts in action: The finance group at
Cummins Engine reinvents itself 15
• Surveys of company practice: Management
accounting information needs 17
Management accounting change 17
Summary 20
Appendix: Professional ethics 21
Key terms 23
Assessment material 24
Chapter 2
An introduction to cost terms and purposes 32
Costs in general 33
Direct costs and indirect costs 34
Cost drivers and cost management 35
Two types of cost behaviour pattern:
variable costs and fixed costs 36
• Surveys of company practice: Purposes
for distinguishing between variable costs
and fixed costs 39
Total costs and unit costs 40
Financial statements and cost terminology 42
Service sector companies 43
Merchandising and manufacturing sector
companies 43
Manufacturing costs 46
• Concepts in action: Harley Davidson
eliminates the direct manufacturing
labour cost category 48
The many meanings of product costs 49
Classifications of costs 49
Summary 50
Key terms 51
Assessment material 52
Chapter 3
Job costing systems 61
The building block concept of costing
systems 62
Job costing and process costing systems 62
Job costing in service organisations using
actual costing 64
Normal costing 66
Job costing in manufacturing 68
• Surveys of company practice: Cost allocation
bases used for manufacturing overhead 71
An illustration of a job costing system in
manufacturing 72
Budgeted indirect costs and end of period
adjustments 77
Management control and technology 81
Summary 81
Key terms 82
Assessment material 83
viii Contents
Chapter 4
Process costing systems 92
Illustrating process costing 93
Case 1: Process costing with no opening
or closing work in progress stock 94
Case 2: Process costing with no opening
but a closing work in progress stock 95
Case 3: Process costing with both some
opening and some closing work in
progress stock 99
Weighted average method 100
First in, first out method 103
Comparison of weighted average and
FIFO methods 106
Standard costing method of process costing 108
Transferred in costs in process costing 112
• Concepts in action: Process costing in
the ceramics industry 113
Hybrid costing systems 118
Summary 119
Appendix: Operation costing 120
Key terms 122
Assessment material 123
Chapter 5
Cost allocation 130
The terminology of cost allocation 131
Purposes of cost allocation 131
Cost benefit issues and other
contextual factors 133
Cost allocation and costing systems 134
Indirect cost pools and cost allocation 135
Allocating costs from one department
to another 137
Allocating costs of support departments 141
Support department cost allocation methods 141
Allocating common costs 147
Cost allocation bases and cost hierarchies 149
• Surveys of company practice: Is the
product costing system broken? 151
Summary 151
Key terms 152
Assessment material 153
Chapter 6
Cost allocation: joint cost situations 163
Meaning of joint products and by¬
products terms 164
Why allocate joint costs? 165
Approaches to allocating joint costs 166
• Concepts in action: Chicken processing:
costing on the disassembly line 174
No allocation of joint costs 174
Irrelevance of joint costs for decision
; making 175
I Accounting for by products 177
I Summary 180
¦ Key terms 180
Assessment material 181
Chapter 7
Income effects of alternative
stock costing methods 190
Part one: Stock costing methods 191
Variable costing and absorption costing 191
Comparison of variable costing and
absorption costing 195
Capsule comparison of stock costing
methods 200
Performance measures and absorption
costing 202
• Surveys of company practice: Company
usage of variable costing 203
Part two: Denominator level concepts and
absorption costing 204
Alternative denominator level concepts 204
Effect on financial statements 205
Summary 207
Appendix: Breakeven points in variable and
absorption costing 208
Key terms 209
Assessment material 210
Part I Case study problems 216
101 The European Savings Bank 216
102 The ethical dilemma at Northlake 218
103 Electronic Boards pic 220
PART II
Accounting Information for decision
making
Chapter 8
Cost volume profit relationships 226
Revenue drivers and cost drivers 227
Terminology and abbreviations 227
CVP assumptions 228
The breakeven point 229
The PV graph 232
Sensitivity analysis and uncertainty 233
Cost planning and CVP 234
Effects of revenue mix on profit 236
Role of income taxes 237
Not for profit institutions and CVP 238
• Concepts in action: Influencing cost
structures to manage the risk return
trade off 239
Contribution margin and gross margin 240
Summary 241
Appendix: Decision models and uncertainty 242
Key terms 245
Assessment material 246
Chapter 9
Determining how costs behave 254
General issues in estimating cost functions 255
The cause and effect criterion in choosing
cost drivers 258
Cost estimation approaches 259
Quantitative analyses of cost relationships 260
Steps in estimating a cost function 261
Evaluating and choosing cost drivers 266
Cost drivers and activity based costing 268
• Concepts in action: Activity based
costing and cost estimation 268
Non linearity and cost functions 269
Learning curves and non linear cost
functions 270
Summary 275
Appendix: Regression analysis 276
Key terms 284
Assessment material 285
Contents | ix
Chapter 10
Revenues, costs and the decision process 292
Information and the decision process 293
The meaning of relevance 294
An illustration of relevance: choosing
output levels 296
Outsourcing and make or buy decisions 299
Opportunity costs, outsourcing and
capacity constraints 302
Product mix decisions under capacity
constraints 306
Customer profitability and relevant costs 307
Irrelevance of past costs and equipment
replacement decisions 310
Summary 312
Appendix: Linear programming 313
Key terms 316
Assessment material 317
Chapter 11
Activity based costing 331
Undercosting and overcosting 332
Costing system at Plastim Limited 333
Refining a costing system 336
Activity based costing systems 336
Implementing ABC at Plastim Limited 340
Comparing alternative costing systems 345
Using ABC systems for cost and profit
management 345
ABC and department costing systems 348
Implementing ABC systems 348
• Concepts in action: Banks end the
free lunch for many services 349
• Surveys of company practice: Growing
interest in activity based costing 351
• Concepts in action: Banking on ABC
and ABM information 351
ABC and the organisational context 352
• Concepts in action: Activity based
costing at Wavin 355
Summary 356
Key terms 357
Assessment material 358
x I Contents
Chapter 12
Pricing decisions and profitability
analysis 365
Major influences on pricing 366
Product cost categories and time horizon 367
Costing and pricing for the short run 367
Costing and pricing for the long run 369
Target costing for target pricing 372
Achieving the target cost per unit
for Provalue 376
• Concepts in action: Achieving target
costs using activity based management
at Carrier Ltd 379
Cost plus pricing 379
Considerations other than costs in
pricing decisions 382
Life cycle product budgeting and costing 383
Customer profitability analysis 385
Customer revenues 386
Customer costs 386
• Surveys of company practice: Customer
profitability analysis attracts increasing
attention 389
Customer profitability profiles 389
Summary 392
Key terms 393
Assessment material 394
Chapter 13
Capital investment decisions 402
Two focuses of cost analysis 403
Stages of capital budgeting 404
Discounted cash flow methods 406
Sensitivity analysis 410
Relevant cash flows in discounted
cash flow analysis 411
Payback method 414
Accounting rate of return method 416
• Surveys of company practice:
International comparison of capital
budgeting methods 417
Complexities in capital budgeting
applications 418
Managing the project 420
Income tax factors 421
Capital budgeting and inflation 422
Project risk and required rate of return 424
Capital rationing and the net present value
decision rule 425
• Surveys of company practice:
Risk adjustment methods in capital
budgeting 426
Choosing between the net present value
and the internal rate of return decision
approaches 427
Summary 428
Key terms 430
Assessment material 431
Part II Case study problems 442
201 Permaclean Products pic 442
202 Central Scotland Processors 444
203 Tankmaster Manufacturing Company 447
204 Onsale, Inc. 449
205 Caswell Bay Ltd 460
206 Torquemada PLC 462
PART III
Planning and budgetary control systems
Chapter 14
Motivation, budgets and responsibility
accounting 468
Major features of budgets 469
Effects of budgetary control 470
Types of budget 474
Computer based financial planning models 484
• Concepts in action: Using Web technology
to fast track the budgeting process 485
Kaizen budgeting 486
Activity based budgeting 486
Budgeting and responsibility accounting 488
Responsibility and controllability 489
Budgeting: a discipline in transition 490
Summary 491
Appendix: The cash budget 492
Key terms 497
Assessment material 498
Chapter 15
Flexible budgets, variances and
management control: I 506
Static budgets and flexible budgets 507
Static budget variances 508
Steps in developing a flexible budget 509
Flexible budget variances and sales volume
variances 510
Price variances and efficiency variances
for inputs 512
Performance measurement using variances 518
Impact of stocks 521
Flexible budgeting and activity based costing 521
An illustration of journal entries using
standard costs 523
Benchmarking and variance analysis 525
Summary 526
Key terms 527
Assessment material 528
Chapter 16
Flexible budgets, variances and
management control: II 539
Planning of variable and fixed overhead
costs 540
Developing budgeted variable overhead
rates 541
Variable overhead cost variances 541
Developing budgeted fixed overhead rates 546
Fixed overhead cost variances 547
Production volume variance 548
Integrated analysis of overhead cost
variances 550
• Surveys of company practice: Variance
analysis and control decisions 551
Different purposes of manufacturing
overhead cost analysis 551
Journal entries for overhead costs and
variances 553
Financial and non financial performance
measures 555
Actual, normal and standard costing 555
Activity based costing and variance analysis 558
Summary 562
Contents | xi
Appendix: Engineered, discretionary and
infrastructure costs 563
Key terms 566
Assessment material 567
Chapter 17
Measuring yield, mix and quantity effects 577
Input variances 578
Direct materials yield and mix variances 578
Direct manufacturing labour yield and
mix variances 583
Revenue and sales variances 586
Variance analysis for multiple products 587
Summary 593
Key terms 594
Assessment material 595
Part III Case study problems 600
301 Zeros pic 600
302 Instrumental Ltd 602
303 Fiddler Ltd 604
PART IV
Management control systems and
performance Issues
Chapter 18
Control systems and transfer pricing 610
Management control systems 611
Evaluating management control systems 612
Organisational structure and
decentralisation 612
Choices about responsibility centres 615
Transfer pricing 616
An illustration of transfer pricing 617
Market based transfer prices 620
Cost based transfer prices 621
Negotiated transfer prices 624
• Surveys of company practice: Domestic
transfer pricing practices in the UK 624
A general guideline for transfer pricing
situations 625
Transfer pricing and tax considerations 626
xii Contents
Summary 627
Key terms 628
Assessment material 629
Chapter 19
Control systems and performance
measurement 636
Financial and non financial performance
measures 637
Designing an accounting based
performance measure 638
Different performance measures 638
• Concepts in action: Equifax, AT T
and EVA 644
Alternative definitions of investment 645
Alternative performance measures 646
Choosing targeted levels of performance
and timing of feedback 648
Distinction between managers and
organisational units 649
Performance measures at the individual
activity level 652
Environmental and ethical responsibilities 653
Summary 653
Key terms 654
Assessment material 655
Part IV Case study problems 663
401 BBR pic 663
402 Star pic 667
403 Cresta Plating Company Ltd 669
PART V
Quality, time and the strategic
management of costs
Chapter 20
Quality and throughput concerns In
managing costs 678
Quality as a competitive weapon 679
Two aspects of quality 679
Costs of quality 680
Methods used to identify quality problems 683
Relevant costs and benefits of quality
improvement 685
• Concepts in action: Marconi s pursuit
of quality 687
• Concepts in action: Putting the customer
first 689
Non financial measures of quality and
customer satisfaction 690
Evaluating quality performance 691
Theory of constraints and throughput
accounting 691
• Concepts in action: Throughput
accounting at Allied Signal,
Skelmersdale, UK 694
Summary 695
Key terms 696
Assessment material 697
Chapter 21
Accounting for just in time systems 705
Just in time systems 706
Major features of JIT production systems 706
Backflush costing 710
• Concepts in action: Implementing JIT at
Andreas Stihl, KG 711
Managing goods for sale in retail
organisations 718
Challenges in estimating stock related
costs and their effects 724
Just in time purchasing 725
• Concepts in action: Porsche s
just in time revival 111
Stock costs and their management in
manufacturing organisations 730
Summary 731
Key terms 732
Assessment material 733
Chapter 22
Strategic management accounting 742
Conceptions of strategy 743
What is strategic management accounting? 745
The balanced scorecard 747
Evaluating the success of a strategy 753
The tableau de bord 755
• Surveys of company practice:
Management accountants involvement
in strategic planning activities 757
The strategic management accounting
potential 760
Summary 761
Key terms 762
Assessment material 763
Part V Case study problems 769
501 Northern Chemicals 769
502 General Computers pic 774
503 Sothebys.com 776
Contents xiii
504 ACE Company 794
505 Component Technologies
International Ltd 796
Appendix A: Solutions to selected exercises 801
Appendix B: Notes on compound interest
and interest tables 876
Bibliography 884
Glossary 891
Index 905
|
| any_adam_object | 1 |
| author_GND | (DE-588)129194565 |
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| bvnumber | BV014463940 |
| classification_rvk | QP 830 |
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| dewey-ones | 658 - General management |
| dewey-raw | 658.1511 |
| dewey-search | 658.1511 |
| dewey-sort | 3658.1511 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 2. ed. |
| format | Book |
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| geographic | Europa |
| geographic_facet | Europa |
| id | DE-604.BV014463940 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T19:02:56Z |
| institution | BVB |
| isbn | 0273651838 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-009876191 |
| oclc_num | 961355137 |
| open_access_boolean | |
| owner | DE-355 DE-BY-UBR DE-1102 DE-83 |
| owner_facet | DE-355 DE-BY-UBR DE-1102 DE-83 |
| physical | XXIV, 919 S. graph. Darst. |
| publishDate | 2002 |
| publishDateSearch | 2002 |
| publishDateSort | 2002 |
| publisher | Prentice Hall |
| record_format | marc |
| spelling | Management and cost accounting Charles T. Horngren ... 2. ed. Harlow, England [u.a.] Prentice Hall 2002 XXIV, 919 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Cost accounting gtt Management accounting gtt Cost accounting Europe Managerial accounting Europe Management (DE-588)4037278-9 gnd rswk-swf Kostenmanagement (DE-588)4323274-7 gnd rswk-swf Kostenrechnung (DE-588)4032592-1 gnd rswk-swf Management Accounting (DE-588)4125415-6 gnd rswk-swf Kosten (DE-588)4032579-9 gnd rswk-swf Kalkulation (DE-588)4029339-7 gnd rswk-swf Entscheidungsorientierte Kostenrechnung (DE-588)4385208-7 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Europa Management (DE-588)4037278-9 s Kostenrechnung (DE-588)4032592-1 s DE-604 Rechnungswesen (DE-588)4048732-5 s Kosten (DE-588)4032579-9 s Kalkulation (DE-588)4029339-7 s 1\p DE-604 2\p DE-604 Kostenmanagement (DE-588)4323274-7 s 3\p DE-604 Management Accounting (DE-588)4125415-6 s 4\p DE-604 Entscheidungsorientierte Kostenrechnung (DE-588)4385208-7 s 5\p DE-604 Horngren, Charles T. 1926-2011 Sonstige (DE-588)129194565 oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009876191&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 2\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 3\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 4\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 5\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Management and cost accounting Cost accounting gtt Management accounting gtt Cost accounting Europe Managerial accounting Europe Management (DE-588)4037278-9 gnd Kostenmanagement (DE-588)4323274-7 gnd Kostenrechnung (DE-588)4032592-1 gnd Management Accounting (DE-588)4125415-6 gnd Kosten (DE-588)4032579-9 gnd Kalkulation (DE-588)4029339-7 gnd Entscheidungsorientierte Kostenrechnung (DE-588)4385208-7 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| subject_GND | (DE-588)4037278-9 (DE-588)4323274-7 (DE-588)4032592-1 (DE-588)4125415-6 (DE-588)4032579-9 (DE-588)4029339-7 (DE-588)4385208-7 (DE-588)4048732-5 |
| title | Management and cost accounting |
| title_auth | Management and cost accounting |
| title_exact_search | Management and cost accounting |
| title_full | Management and cost accounting Charles T. Horngren ... |
| title_fullStr | Management and cost accounting Charles T. Horngren ... |
| title_full_unstemmed | Management and cost accounting Charles T. Horngren ... |
| title_short | Management and cost accounting |
| title_sort | management and cost accounting |
| topic | Cost accounting gtt Management accounting gtt Cost accounting Europe Managerial accounting Europe Management (DE-588)4037278-9 gnd Kostenmanagement (DE-588)4323274-7 gnd Kostenrechnung (DE-588)4032592-1 gnd Management Accounting (DE-588)4125415-6 gnd Kosten (DE-588)4032579-9 gnd Kalkulation (DE-588)4029339-7 gnd Entscheidungsorientierte Kostenrechnung (DE-588)4385208-7 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| topic_facet | Cost accounting Management accounting Cost accounting Europe Managerial accounting Europe Management Kostenmanagement Kostenrechnung Management Accounting Kosten Kalkulation Entscheidungsorientierte Kostenrechnung Rechnungswesen Europa |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009876191&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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