Handbook of cost and management accounting
Handbook of cost and management accounting
The primary focus of this book is on techniques and concepts of cost and management accounting for strategic business decisions. It considers both conventional and contemporary issues.The book is a reference source for practising accountants, senior executives and managers working in human resources, operations, and accounting divisions. It is also ideal for courses in graduate programs such as master's degree, MBA orExecutive MBA.
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In order to survive in the changing business environment,organisations should rethink their strategic philosophy and the role of management accounting. The primary focus of this book is on techniques and concepts of cost and management accounting for strategic business decisions.It focuses on both conventional and contemporary issues.The book will serve as a reference source for practicing accountants, senior executives and managers working in human resources, operations, and accounting divisions. As the principal focus of this book is on conceptual foundations, it would also be ideal for courses in graduate programs such as master's degree, MBA or Executive MBA.
Zahirul Hoque is Professor and Chair of Accounting at La Trobe 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 edits and contributes to a number of international accounting journals.
Preface ……………………………………………………………………………….. vii
About the General Editor ……………………………………………………………. viii
About the Contributors ……………………………………………………………… ix
PART 1: UNDERSTANDING THE BASICS
CHAPTER 1 The role of cost and management accounting
Zahirul Hoque………………………………………………. 3
CHAPTER 2 An introduction to cost terminology, cost flows, and cost behaviour
Zahirul Hoque ……………………………………………… 9
PART 2: PLANNING AND COST CONTROL
CHAPTER 3 Cost-volume-profit (CVP) analysis
Zahirul Hoque ……………………………………………… 19
CHAPTER 4 Budgeting process and decision making
Manzurul Alam ……………………………………………. .25
CHAPTER 5 Control of operations through the application of standard costing and variance analysis
Zahirul Hoque and Mohamed AboElhamd Omran ………. . 45
PART 3: PRODUCT COSTING PROCESSES
CHAPTER 6 Job order cost accounting systems
Zahirul Hoque …………………………………………….… 61
CHAPTER 7 Process costing systems
Zahirul Hoque …………………………………………….... 69
PART 4: COST ALLOCATION PROCESSES
CHAPTER 8 Service department cost allocation
Zahirul Hoque ………………………………………………. 77
CHAPTER 9 Activity-based costing: concepts, processes and issues
Maria Major and Zahirul Hoque …………………………… 83
CHAPTER 10 Activity-based costing in a Portuguese telecommunication company
Maria Major ……………………………………………… 105
PART 5: DECISION MAKING AND CAPITAL BUDGETING
CHAPTER 11 Theory and practice in pricing decisions
Carly Webster ………………………………………………119
CHAPTER 12 Transfer pricing in decentralised organisations
Zahirul Hoque and Ali Rkein …………………………….. 135
CHAPTER 13 Capital budgeting: theory and practice
Fadi Alkaraan and Trevor Hopper …...…………………. 147
PART 6: CORPORATE FINANCIAL MANAGEMENT AND ETHICAL FINANCE
CHAPTER 14 The evolution of corporate investment decisions: a multidisciplinary perspective
Michael Dempsey …………………………………………. 173
CHAPTER 15 Corporate financial management: time to change the cost of capital paradigm?
Michael Dempsey …………………………………………. 199
CHAPTER 16 Ethical finance: an agenda for consolidation or for radical change?
Ratnam Alagiah, Zahirul Hoque and Michael Dempsey …. 223
PART 7: CONTEMPORARY MANAGEMENT ACCOUNTING
CHAPTER 17 Quality costing: concepts and processes
Zahirul Hoque …………………………………………….. 241
CHAPTER 18 Value chain analysis and accounting
Zahirul Hoque …………………………………………….. 249
CHAPTER 19 Supply chain and management accounting
Mathew Tsamenyi, John Cullen and Richard Chivaka …… 259
CHAPTER 20 Environmental management accounting: an overview and application of the concept
Craig Deegan ………………………………………...….….275
PART 8: PERFORMANCE EVALUATION
CHAPTER 21 Measuring divisional performance in the short-run
Zahirul Hoque ………………………………………………307
CHAPTER 22 Multiple performance measures in the long-run: application of the balanced scorecard approach
Zahirul Hoque ……………………………………………. 315
PART 9: CASES IN PUBLIC SECTOR COSTING & BUDGETING
CHAPTER 23 The challenge of managing the human relations aspects of accounting control systems change: an Australian experience
Jodie Moll …………………………………………………. 325
CHAPTER 24 Cost information and management systems in a public hospital
Carly Webster .. …………………………………………… 349
Index ……………………………………………………………. 365