Verfügbarkeit: Accounting for management

Accounting for management:

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Bibliographische Detailangaben
1. Verfasser:	Ramanathan, S. (VerfasserIn)
Format:	Buch
Sprache:	English
Veröffentlicht:	New Delhi Oxford Univ. Press 2014
Ausgabe:	1. publ.
Schlagworte:	Management Accounting Lehrbuch
Online-Zugang:	Inhaltsverzeichnis
Beschreibung:	XVII, 669 S.
ISBN:	9780198093312 0198093314

Internformat

MARC


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Datensatz im Suchindex

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adam_text	Detailed Contents Features of the book Preface vi Brief Contents ix IV 1. Introduction to Accounting : Introduction 3 Financial Accounting 3 Accounting and Bookkeeping 3 Nature, Scope, and Importance of Accounting 4 Accounting as a Language of Business 5 Objectives of Accounting 5 Limitations of Accounting 6 Accounting as an Information System 6 Accounting Control and Feedback 6 Role of Accountant 7 Creative Accounting 7 Inflation Accounting 8 Human Resource Accounting 9 Intellectual Capital 10 Social Accounting 10 Environmental Accounting II Sustainability and Triple Bottom Level Accounting 11 Financial Management 1 1 Investment Decisions 12 Financing Decisions 12 Dividend Decisions 12 Objectives of Financial Management 13 Profit Maximization ¡3 Wealth Maximization 13 Treasury Function 14 Organization of Finance Function 14 Cost Accounting /5 Purpose of Cost Accounting 1 5 Introduction of Costing System 15 Cost Accounting and Financial Accounting 16 Management Accounting /6 Scope of Management Accounting 1 7 Role of Management Accountant 17 Financial Accounting and Management Accounting 17 Cost Accounting and Management Accounting 17 New Challenges of Management Accounting 18 2. Generally Accepted Accounting Practices (GAAP) 24 Introduction 24 Accounting Postulates 24 Business Entity 24 Going Concern or Continuity 25 Unit of Measure 25 Accounting Period 25 Accounting Conventions 25 Consistency Convention 25 Conservatism Convention 26 Full-disclosure Convention 26 Materiality Convention 26 Accounting Concepts 26 Matching Concept 27 Revenue Realization Concept 27 Accrual Concept 27 Cost Concept 27 Dual-aspect Concept 27 Generally Accepted Accounting Principles (GAAP) 27 Accounting Standards 28 Scope of Accounting Standards 28 Objectives and Advantages of Accounting Standards 28 Disadvantages of Accounting Standards 28 Mandatory and Recommendatory Aspect of Accounting Standards 29 List of Accounting Standards 29 Detailed Contents Practical Application of Select Accounting Standards 29 International Financial Reporting Standards (IFRS) 34 Principle-based and Rule-based Accounting 34 3. Accounting Books and Entries 39 Introduction 39 Accounting Process or Cycle 39 Accounting Terminology 40 Account 40 Dual Concept of Debit and Credit 40 Classification and Rules of Accounts 40 Chart of Accounts 41 Bookkeeping Systems 42 Books of Accounts 45 Subsidiary or Day Booh or Boob of Prime Entry 45 Journal 46 Ledger and Ledger Posting 46 Bank Reconciliation 47 Need for Reconciliation 48 Causes of Differences between Cash Book and Bank Statement 48 Preparation of Bank Reconciliation Statement 48 Trial Balance 57 Uses of Trial Balance 51 Preparing Trial Balance 51 Errors in Trial Balance 52 Causes of Errors 52 Rectification of Errors 53 Suspense Account 53 Accrual and Cash Basis of Accounting 54 Provisions and Reserves 55 Current Liabilities and Contingent Liabilities 56 Capital and Revenue Expenditure 56 Profit and Loss Account 57 Profit and Loss Account by Nature and by Function 58 Single- and Multi-step Profit and Loss Statement 58 Balance Sheet 59 Marshalling of Balance Sheet 59 Current Assets, Current Liabilities, and Liquid Assets 60 Accounting Equation 60 Closing Entries 61 Post-closing Trial Balance 62 Adjusting Entries 62 Final Accounts 64 Trial Balance vs Balance Sheet 65 Profit and Loss Account vs Balance Sheet 65 Computerized Accounting 65 Need of Computerization of Accounting 66 Limitations of Computerized Accounting 66 Computer Software 66 Software Implementation 66 Selection of Accounting Software 67 Functions of Software 67 4. Valuation of Assets Introduction 83 Fixed Assets 83 Identification of Fixed Assets 83 Importance of Fixed Assets 83 Components of Fixed Asset Costs 84 Historical Cost Method of Valuation 84 Revaluation of Fixed Assets 84 Methods of Revaluation 85 Effect of Revaluation 85 Asset Retirement and Disposals 85 Valuation of Fixed Assets in Special Cases 86 Disclosures 86 Goodwill 86 Factors that Influence Goodwill 87 Need for Valuation 87 Methods of Valuation of Goodwill 87 Depreciation 89 Depreciable Assets 90 Rationale of Charging Depreciation 90 Need for Providing Depreciation 90 Factors Influencing Depreciation 90 Determination of Useful Life of the Asset 90 Methods of Depreciation 91 Depreciation Rates 96 Assets Acquired or Disposed of During the Year 97 Depreciation Policy 98 Change in the Depreciation Method 98 Disclosure Requirements 99 Impairment of Assets 99 Intangible Assets 101 Identification of Intangible Assets 101 Recognition of Intangible Assets 102 Internally Generated Goodwill 102 Separately Acquired Intangible Assets 102 Internally Generated Intangible Assets 102 Cost of Internally Generated Intangible Assets 103 Amortization 103 Disclosure Requirements 104 Leases 104 Concept of Substance Over Form 104 Lease and Licence 104 Lease and Hire Purchase 105 Advantages of Lease 105 Classification of Leases 105 Investments 108 Classification of Investments 108 xü Detailed Contents Cost of Investments ¡09 Carrying Amount of Investment 109 Reclassification of Investments 109 Income as Recovery of Cost 110 Existing Shareholder and Rights Issue of Shares 110 Investments Acquired on Сит -right Basis 111 Acquisition by Exchange of Investments 111 Long-term Investments 112 Disposal of Investments 113 Disclosure Requirements 113 Valuation of Shares 113 Methods of Valuation 113 Inventory Valuation 115 Goods in Transit and on Consignment 115 Costs Included in Inventories 116 Inventory Systems 116 Cost Flow Methods 117 Choice of Method 120 Techniques of Cost Measurement 120 Business Valuation 122 Asset Valuation Approach 122 Earnings Valuation Approach 122 Industry or Market Method of Valuation Approach ¡23 5. Corporate Reporting Introduction 131 131 Growth of Corporate Sector 131 Types of Companies 131 Incorporation 132 Prospectus 132 Certificate of Commencement of Business 132 Categories of Shares 132 Share Capital 133 Shares to be Dealt in Stock Exchanges ¡33 Allotment of Shares 133 Forfeiture of Shares 133 Debentures 133 Buyback of Shares 134 Treasury Shares 134 Employee Stock Options 134 Grant of Option 134 Vesting of Option 135 Exercise of Option 135 Applicability of the Scheme 135 Need for Stock Options 135 Intrinsic Value and Fair Value 135 Accounting for ESOP 135 Cashless Exercise of Stock Options 136 Books of Account 136 Statutory Books 136 Annual Report 136 Financial Statements 136 Directors Report 143 Auditors Report 143 Corporate Governance 143 6. Financial Statement Analysis 149 Introduction 149 Capital Market and Financial Analysis 149 Characteristics of Financial Statements 149 Concepts and Objectives of Financial Statements 151 Users of Financial Statements 151 Financial Statement Analysis 152 Tool Kits for Financial Analysis 152 Single-step vs Multi-step Analysis 152 Common-size Statements 154 Trend Analysis 155 Ratio Analysis 156 Solvency Ratio 165 Business Risk and Financial Risk 167 Steps Involved in Financial Statement Analysis 168 Limitations of Ratio Analysis 168 7. Fund Flow and Cash Flow Analysis 189 Introduction 189 Fund Flow Statement 189 Procedure for Preparing Fund Flow Statement 190 Analysis and Use of Fund Flow Statements 192 Limitations of Fund Flow Statements 193 Income Statement vs Fund Flow Statement 193 Cash Flow Statement 193 Design of a Cash Flow Statement 193 Cash and Cash Equivalents 194 Reporting Cash Flows from Operating Activities 194 Reporting Cash Flows on Gross or Net Basis 196 Cash Flows of Specific Transactions 196 Uses and Purposes of Cash Flow Statements 197 Procedure for Preparing Cash Flow Statement 197 Adjustments Required 197 Interpretation of Cash Flow Statement 200 Fund Flow Statement vs Cash Flow Statement 201 Income Statement vs Cash Flow Statement 201 8. Working Capital Management Introduction 219 Categories of Working Capital 219 Working Capital Management 220 219 Detailed Contents xiii Treasury Management 220 Overcapitalization 220 Overtrading 220 Working Capital Norms 220 Adequacy of Working Capital 222 Determinants of Working Capital 222 Sources of Financing Working Capital 223 Working Capital Cycle, Operating Cycle, and Cash Conversion Cycle 224 Working Capital Leverage 225 Accounts Receivable (Debtors) Management 225 Credit Policy 225 Cash Discount Policy 226 Altman Z Score 227 Inventory Management 228 Scope of Inventory Management 228 Inventory Management Tools 228 Cash Management 228 Purposes of Holding Cash 228 Determination of Target Cash Balance 229 Floats 230 9. Capital Structure and Cost of Capital 240 Introduction 240 Capital Structure 240 Capital Structure Theories 240 Arbitrage 242 Financial Break-even or EBIT Indifference Point 243 Determinants of Capital Structure 244 Leverages 244 Cost of Capital 246 Cost of Equity 246 Cost of Preference Capital 248 Debentures 248 Cost of Debt 249 Weighted Average Cost of Capital (WACC) 249 Book Value and Market Value Weights 249 Historical and Target Basis of Weights 249 Marginal Cost of Capital 250 10. Capital Budgeting Introduction 260 Capital Project Appraisal Considerations 260 Block Asset Concept 261 Determination of Cash Flows 262 Investment Appraisal Techniques 263 Absolute Measure of Profits or Cash Flows 263 Time Value of Money 265 Projects With Unequal Life 271 Use of a Common Time Horizon 271 Equivalent Annual NPV Method 2 71 Fixed Time Period Basis 2 72 Perpetuities 272 Machine Replacement Decisions 272 Capital Rationing 273 Inflation Effects 274 Risk and Uncertainty 275 Analysis of Business Conditions 275 Probability Analysis 275 Decision Tree Analysis 276 Sensitivity Analysis 276 260 11. Cost Classification 293 Introduction 293 Cost Classification 293 By Element 294 By Behaviour 294 By Function 295 By Controllability 295 By Traceability 296 By Relevance 296 By Period and Product 297 By Normality 297 By Manufacturing and Non-manufacturing Costs 297 By Shutdown and Sunk Costs 297 By Time 297 By Imputation 298 Cost Estimation 298 Bottom-up Technique 298 Analytical Method 298 Historical Cost vs Standard Cost 300 Estimated Cost vs Standard Cost 300 Administration Overheads 300 Selling and Distribution Overheads 301 Methods of Costing 301 Cost Centre 301 Cost Unit 302 Cost Object 502 Cost Sheet 302 Cost Accounting Standards (CAS) 303 Uniform Costing 304 Inter-firm Comparison 304 Cost Control and Cost Reduction 305 Steps Involved in Cost Control 305 Techniques of Cost Reduction 305 Organization for Cost Reduction 306 xiv Detailed Contents Kaken Costing 306 Multiple Departmental Overhead Total Quality Management (TQM) 306 Recovery Rate Method 350 Quality Costs 307 Activity-based Costing Rates 351 Total Cost Management (TCM) 308 Budgeted Rate or Actual Rate of Overheads 352 Tools of TCM 308 Under-and Over-recovery of Overheads 352 Causes of Under- or Over-recovery 352 лл шш ..„-. , „„, Treatment of Under-or Over-recovery 353 12. Material COSI Control 316 Administration Overheads 354 Introduction 316 Control Over Administration Costs 354 Material Purchase Procedure 316 Selling and Distribution Overheads 355 Centralized Buying 317 Bin Card and stores Ledger 317 14. Activity-based Costing 370 Objectives of Material Control 317 Introduction 370 Material Control Techniques 317 Emergence of Activity-based Costing 370 Material Limits 317 Deficiencies in Traditional Costing System 370 Safety Stock 320 Traditional Costing System vs Activity-based ABC Analysis 322 Costing System 372 StockTurnover Ratio 323 Needfor Activity-based Costing 372 Slow-moving and Obsolete Inventories 323 Activity-based Costing Approach 373 Just In Time Purchases 324 D Э7Э ,,™ , . ,-.^ Resource 373 VED Analysis 325 . . .. 3~} _. . , J , _ Activity 373 Pricing of Material Issues 325 „ n . ,-,, _ Г ,ж „ Cost Driver 373 Constituents of Inventory Costs 325 u. . c A „■ ■„· ■r7A _ , . J „„, Hierarchy of Activities 374 Shortage or Surplus m Stores 326 T , „ t- fADr, 37i „, 6 ť Implementation of ABC 375 Treatment of Stores Losses and Surpluses 326 „ . .„„ ^^ Waste, Scrap, Rejections, and Defectives 326 D A. rAon „* * benefits ofAoL 5/0 ç te f Limitations of ABC 376 Scrap 327 Modified ABC (Time-driven method) 376 Spoila8e Ш ABC in Service Sector 377 Defectives 327 . .. .. . ,__ ...... . Application Areas 377 Inventory Valuation in Practice 327 . .: . . Jn . . ,__ Activity-based Budgeting 377 . Activity-based Management 377 13. Overhead Cost Allocation 338 Strategic Aspect of Activity Management 378 Introduction 338 Operational Aspect of Activity-based Constituents of Overheads 338 Management 378 Purposes of Overhead Cost Allocation 339 Customer Profitability Analysis 378 Production Overhead Accounting Plan 339 Steps Involved in СРА 380 Departmentalization of Factory 339 Customer Relations Management (CRM) 380 Classification of Costs 339 Codification of Accounts 339 15. Job and Contract Costing 393 Allocation of Expenses 340 T ,_. . . ,„ r, }yln Introduction 393 Apportionment of Common Expenses 340 -, ¿τ ,^ ™-, D ,. ., . і e . n _^ . л . j ,,, Features of Job Costing 393 Redistribution of Service Department Overheads 342 , , _ . _. ,n, ,j , ,,. Job Cost Sheet 393 Absorption of Costs by Products 344 „, c o ., , _ . . ,nc v, J , . -., Waste, Scrap, Spoilage, and Defectives 395 Types of Cost Allocation 346 „ ,,-, 4 , . o 5n, JLľ „ ,., Row of Costs in Job Order System 396 Three-stage Allocation 346 Batch Costing 399 Stand-alone and Incremental Cost Allocations 346 Single or Output Costing 400 Joint Cost Allocation 346 Contract Costing 401 Activity-based Cost Allocation 348 Features of Contract Costing 402 Capace Considerations 349 Types of Contracts 403 Overhead Absorption Rates 350 Escalation Clause 404 Blanket Overhead Recovery Rate 350 Contract Costing and Job Costing 406 Detailed Contents xv 16. Process Costing Introduction 419 Features of Process Costing 419 Types of Problems 419 Process Loss 420 Normal Loss 420 Abnormal Loss 420 Abnormal Gain 421 Equivalent Unit Concept 423 Process Costing Methods 423 419 Equivalent Units and Process Loss 425 Inter-process Profit 428 Operation Costing 430 Features of Operation Costing 431 Job Costing and Process Costing 431 17. Costing in Service Sector Introduction 444 Unique Characteristics of Service Organizations Activity-based Costing 445 Performance Measures 447 444 444 18. Cost-Volume-Profit Analysis 461 Introduction 461 Absorption Costing 461 Marginal Costing 461 Presentation ofinformation 462 Cost Analysis 462 Cost-Volume-Profit (CVP) Relationship 462 Relevant Range 463 Cost and Profit Equation 463 Application Areas of Marginal Costing 463 Contribution Margin 464 Contribution Margin Ratio 464 Break-even Point 465 Contribution Break-even Chart 466 Profit Graph 466 Margin of Safety 467 Income Tax Considerations 468 Angle of Incidence 469 Four Conditions of Business 469 Operating Leverage 470 Sensitivity Analysis 470 Break-even Analysis in Multiple-product Situations 471 Same Product in Different Sizes or Types 472 Multiple Varieties of Products 473 Profit Planning 474 Maximization of Contribution 474 Complexity-related Costs 475 Cost Indifference Point 475 Distinction between Cost Indifference Point and Break-even Point 475 CVP Analysis and Export Pricing 476 Assumptions and Limitations of CVP Analysis 477 Assumptions of Marginal Costing 477 Limitations of Break-even Analysis 477 Absorption Costing and Marginal Costing 478 Marginal Costing for Internal Reporting 480 Marginal Costing versus Absorption Costing 481 Impact of Inventory on Profit 481 19. Decision-making 495 Introduction 495 Decision-making Process 495 Assumptions of Decision-making 495 Decision Situations 496 Cost Analysis 496 Incremental (differential) Cost Analysis 496 Relevant Costs 497 Throughput Contribution 498 Direct Cost Concept 499 Step Cost 499 Opportunity Costs and Sunk Costs 500 Types of Decisions 501 Make or Buy Decisions (Outsourcing) 501 Product Mix Decisions 502 Sales Volume decisions 504 Decisions on Alternative Choices 505 Continue, Add, or Abandon Decisions 507 Special Pricing Decisions 512 Sell or Process Further 513 Machine Replacement Problems 513 20. Pricing Decisions 533 Introduction 533 Factors Influencing Pricing Decisions 535 Pricing Objectives 533 Role of Cost in Price Fixation 534 Pricing Methods 534 Cost-based Pricing 534 Penetration Pricing 535 Skimming Pricing 536 Market or Competitive Pricing 537 Volume Pricing 537 Bundle Pricing 537 xvi Detailed Contents Loss Leader Pricing 53 7 Close Out Pricing 537 Segmental Pricing 537 Special Order Pricing 537 Return On Investment (ROI) Pricing 539 Single and Multiple Product Pricing 539 Single-product Pricing 539 Target Pricing 540 Multiple-product Pricing 542 Export Pricing 542 Factors to be Considered in Export Pricing 542 Export Pricing Decision 543 Product Life Cycle Pricing 543 Product Life Cycle Costs 544 Advantages of Product Life Cycle Pricing 544 Learning Curve 545 Application Areas and Advantages of Learning Curve 545 Effect of Learning Curve on Raw Materials 545 21. Transfer Pricing 554 Introduction 554 Objectives of Transfer Pricing 554 Methods of Transfer Pricing 554 Cost-based Transfer Pricing 554 Full Cost Method 555 Standard Cost Method 555 Cost-plus-mark-up Method 555 Market-price-based Transfer Pricing 556 Negotiated Transfer Pricing 557 Dual Rate of Transfer Pricing 558 Shared Profit in Relation to Cost 558 Transfer Pricing Guidelines 559 22. Standard Costing Introduction 571 Performance Evaluation and Control 571 Definition and Scope of Standard Costing 571 Objectives of Standard Costing 572 Budgetary Control and Standard Costing 572 Estimated Cost and Standard Cost 572 Criticisms Levelled Against Standard Costing 573 Types of Standards 573 Setting Cost Standards 574 Direct Materials 574 Direct Labour 574 Overheads 575 Standard Hour Concept 575 Efficiency 575 Setting Up Standard Tune 575 Capacity Considerations 576 Standard Costing Ratios 576 Variance Analysis 577 Direct Material Variances 578 Direct Labour Variances 582 Causes of Labour Cost Variances 583 Variable Overhead Variances 583 Fixed Overhead Variances 583 Sales Variances 586 Comprehensive Problem 588 Comparative Analysis 590 Stocks of Work In Process 590 Investigation of Variances 591 Disposition of Variances 592 Behavioural Aspects of Standard Costing 592 571 23. Budgetary Plan, Control, and Evaluation 609 Introduction 609 Planning, Control, and Performance Evaluation 609 Budget and Budgetary Control 610 Budgeting Process 610 Top-down Budgeting 610 Bottom-up Budgeting 610 Negotiated Budgeting 611 Long-term and Short-term Budgets 611 Budgeting Methods 611 Budget Administration 611 Budget and Control Period 611. Constitution of a Budget Committee 611 Appointment of a Budget Controller 612 Budget Manual 612 Beyond Budgeting 612 Features of Beyond Budgeting Model 612 Benefits of Beyond Budgeting Model 613 Advantages of Budgetary Control System 613 Budgeting Exercise 613 Budgetary Slack 613 Types of Budgets 614 Operating Budget 614 Financial Budget 614 Cash Budget 616 Capital Expenditure Budget 617 Classification of Operating Budgets 618 Fixed Budget 618 Functional Budgets 619 Rolling Budget or Continuous Budget 621 Detailed Contents xvii Activity-based Budgets 621 Incremental Budgeting 622 Zero-based Budgets 623 Planning, Programming, and Budgeting Systems 623 Balanced Scorecard 624 Prerequisites of Balanced Scorecard 624 Components of Balanced Scorecard 624 Benefits of Using Balanced Scorecard 625 Value Chain Analysis 625 Advantages of Value Chain Analysis 626 24. Responsibility Accounting Introduction 643 Responsibility Accounting 643 Steps Involved in Responsibility Accounting 643 Merits of Responsibility Accounting 644 Centralized and Decentralized Set-up 644 Centralized Set-up 644 Decentralized Set-up 644 Appendix I 659 Appendix II 662 Index 665 643 Distinction between Centralized and Decentralized Set-up 644 Responsibility Centre 645 Investment Centre 645 Profit Centre 646 Cost Centre 646 Revenue Centre 646 Divisional Set-up 646 Emergence of Divisionalization 646 Prerequisites of Divisionalization 647 Benefits of Divisionalization 647 Demerits of Divisionalization 647 Performance Evaluation Using Responsibility Accounting 647 Divisional Financial Performance Measures 648 Net Income Method 648 Return On Investment (ROI) Method 648 Residual Income (RI) Method 648 Economic Value Added (EVA™) 649 Non-financial Performance Measures 649 Drawbacks of ROI and RI 650
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spellingShingle	Ramanathan, S. Accounting for management Management Accounting (DE-588)4125415-6 gnd
subject_GND	(DE-588)4125415-6 (DE-588)4123623-3
title	Accounting for management
title_auth	Accounting for management
title_exact_search	Accounting for management
title_full	Accounting for management S. Ramanathan
title_fullStr	Accounting for management S. Ramanathan
title_full_unstemmed	Accounting for management S. Ramanathan
title_short	Accounting for management
title_sort	accounting for management
topic	Management Accounting (DE-588)4125415-6 gnd
topic_facet	Management Accounting Lehrbuch
url	http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027515727&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
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