Management and cost accounting / Alnoor Bhimani, Charles T. Horngren, Srikant M. Datar, Madhav V. Rajan.

Previous edition: 2015.

Formerly CIP.

Includes bibliographical references and indexes.

Contents ix Guide to the case studies xvi Preface xix Authors' acknowledgements xxii Publisher's acknowledgements xxv PART I Management and cost accounting fundamentals 1 The manager and management accounting 2 2 An introduction to cost terms and purposes 30 3 Job costing 55 4 Process costing 85 5 Cost allocation 124 6 Cost allocation: joint-cost situations 153 7 Income effects of alternative stock-costing methods 179 Part I Case study problems 208 PART II Accounting information for decision making 8 Cost-volume-profit analysis 216 9 Determining how costs behave 244 10 Relevant information for decision making 284 11 Activity-based costing 316 12 Pricing, target costing and customer profitability analysis 349 13 Capital investment decisions 386 Part II Case study problems 416 PART III Planning and budgetary control systems 14 Motivation, budgets and responsibility accounting 424 15 Flexible budgets, variances and management control: I 462 16 Flexible budgets, variances and management control: II 492 17 Measuring yield, mix and quantity effects 526 Part III Case study problems 550 PART IV Management control systems and performance issues 18 Control systems and transfer pricing 556 19 Control systems and performance measurement 585 Part IV Case study problems 615 PART V Strategy, quality, time and emerging issues 20 Strategy, the balanced scorecard and quality 622 21 Accounting, time and efficiency 661 22 Emerging issues: digital technologies, governance and sustainability 704 Part V Case study problems 726 Appendix A: Solutions to selected exercises 742 Appendix B: Notes on compound interest and interest tables 809 Glossary 817 Names index 830 Subject index 832

Also issued online.