000 02938nam a2200205 4500
020 _a9780199450527
082 _a658.1511 SHA
100 _a Shah, Paresh
245 _aManagement accounting
250 _a2 nd Ed.,
260 _aNew Delhi
_bOxford University Press
_c2015
300 _axviii,920 p.
_b24 cm ; Pbk
500 _aVelan/VBS/339/15-16/15-03-16 Rs.695/-
505 _aPART I COST AND MANAGEMENT ACCOUNTING Chapter 1: Overview to Management Accounting Chapter 2: Cost Concepts PART II ELEMENTS OF COST Chapter 3: Costing for Materials Chapter 4: Costing for Labour Chapter 5: Direct Expenses and Functional Overheads Chapter 6: Activity-based Costing PART III DETERMINATION OF COST Chapter 7: Unit Costing Chapter 8: Job and Batch Costing Chapter 9: Process Costing Chapter 10: Operating Costing Chapter 11: Contract Costing PART IV PLANNING, CONTROL, AND DECISION-MAKING Chapter 12: Financial Statements and its Analysis Chapter 13: Cash Flow Statement and Funds Flow Statement Chapter 14: Budgeting and Budgetary Control System Chapter 15: Standard Costing and Variance Analysis Chapter 16: Responsibility Accounting PART V MANAGEMENT APPLICATIONS Chapter 17: Marginal Costing and CVP Analysis Chapter 18: Decisions Involving Alternative Choices Chapter 19: Pricing Decisions Chapter 20: Target Costing
520 _aThe second edition of Management Accounting is a comprehensive textbook specially designed to meet the needs of postgraduate management students. It illustrates the important concepts of management accounting through managerial applications and supplements them with numerous solved problems and case studies. It will also be equally useful to business managers. Divided into five parts, the first part on Cost and Management Accounting gives an overview of management accounting and acquaints readers with the basic principles of cost accounting, costing, cost accountancy, and its differences with financial accounting. The second part covers Elements of Cost, which emphasizes the importance of compilation of material costs for products, the different material control procedures and techniques, labour cost compilation, recognition, and booking. It also focuses on the importance and treatment of indirect expenses of the business. The third part on Determination of Cost is devoted to determining and compiling the cost by service and manufacturing activities. It is followed by the part on Planning, Control, and Decision-making, which discusses the analytical tools of financial accounting, cost accounting, and management accounting. Finally, the section on Management Applications imparts an understanding of the management accounting tools and techniques used by managers in the present business environment.
650 _aCost accounting
_aManagerial accounting
700 _aParesh Shah
856 _uhttps://india.oup.com/product/management-accounting-9780199450527
942 _cBK
999 _c102787
_d102787