Handbook of Cost and Management Accounting

General Editor: Zahirul Hoque, Deakin University

Publication date: February 2005 Price £75.00

ISBN: 1-904905-01-3

Format: Paperback, royal octavo, 368pp

This handbook is intended primarily for practitioners such as accountants, auditors, financial analysts, and business managers, but would also be ideal for MBA or other Masters degree courses. The primary focus of this book is on techniques and concepts of cost and management accounting for strategic business decisions.

In order to survive in the changing business environment, organisations should rethink their strategic philosophy and the role of management accounting, which itself is in a process of change. While some businesses continue to use conventional methods of costing, performance measurement and cost analysis, increasing numbers are adopting activity-based cost allocation systems, strategic investment decisions models, and multiple performance measures such as the Balanced Scorecard.

The section on ethical finance includes detailed study of alternative finance schemes, including a case study of the Grameen Bank, Bangladesh and the work of the 2006 Nobel Peace Prize winner, Dr Muhammad Yunus.

This handbook focuses on both conventional and contemporary issues. All the chapters provide both retrospective and modern views and commentaries by knowledgeable scholars in the field, who offer unique insights on the changing role of cost and management accounting in today’s businesses. People without a background in cost and management accounting should find all of these chapters easily understandable.

About the author

Zahirul Hoque is Professor and Chair of Accounting at the School of Accounting, Economics and Finance, Deakin University, Australia. He earned his PhD from University of Manchester in 1993, and also has B.Com and M.Com from the University of Dhaka. He is a fellow of the Institute of Cost and Management Accounting of Bangladesh and is a member of the CPA of Australia. He is an active editor and contributor to a number of international accounting journals.

Contents

Part 1 Understanding the basics

Chapter 1: Introduction to cost and management accounting

Chapter 2: Cost behaviour

Part 2 Organisational planning and control

Chapter 3: Budgeting and responsibility accounting

Chapter 4: Activity based budgeting

Part 3 Product and services costing

Chapter 5: Activity based costing: concepts and practice

Chapter 6: From activity based costing to activity based management

Chapter 7: Quality costing

Part 4 Product pricing

Chapter 8: Theory and practice in pricing decisions

Chapter 9: Transfer pricing: concepts and issues

Part 5 Capital budgeting, corporate financial management and ethical finance

Chapter 10: Capital budgeting: theory and practice

Chapter 11: A multidisciplinary perspective on the evolution of corporate investment decisions

Chapter 12: Corporate financial management: time to change the cost of capital paradigm?

Chapter 13: Ethical finance: an agenda for consolidation or for radical change?

Part 6 Performance measures and benchmarking

Chapter 14: Balanced scorecard performance measures

Chapter 15: Benchmarking: concepts and issues

Part 7 Contemporary management accounting

Chapter 16: Competitive strategy and the value chain framework

Chapter 17: Supply chain and management accounting

Chapter 18: Environmental management accounting in practice: some Australian experiences

Part 8 Management accounting for the public sector

Chapter 19: Performance-based budgeting in the public sector

Chapter 20: The impact of accounting systems change on people

Chapter 21: Cost systems in an Australian public hospital

Publication date: February 2005 Price £75.00

ISBN: 1-904905-01-3

Format: Paperback, royal octavo, c.500pp

If you have suggestions for improvements in future editions of this publication please contact us via the publishers or e-mail us on hcma@spiramus.com.

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