Horngren's Cost Accounting A Managerial Emphasis
Produktdetaljer
Biografisk notat
About the Australian authors
William Maguire is Adjunct Senior Lecturer in Management Accounting at the Tasmanian School of Business and Economics, University of Tasmania. William holds a Bachelor of Commerce and a Certificate in the Theory of Accountancy from the University of Natal at Durban, a Master of Business Leadership from the University of South Africa and a PhD from the University of Cape Town. He is a chartered accountant with more than 40 years of experience as an accounting academic, prior to which he worked in professional accounting, commerce and industry.
He has held posts at nine tertiary institutions, including four visiting appointments. William's teaching, research and consulting activities span strategy, capacity management, management control systems, and revenue and costing systems at undergraduate and postgraduate levels.
He has published in a number of journals, including Accounting & Finance, Integrated Manufacturing Systems, Journal of Cost Management, Qualitative Research in Accounting & Management, Managerial Auditing Journal, South African Journal of Accounting Research and South African Journal of Business Management, and has presented at many conferences, both academic- and practitioner-oriented. He has co-authored two other textbooks and a book on revenue management. William received an award for innovation in teaching at the University of Auckland and is a past editor of the New Zealand Journal of Applied Business Research.
Rebecca Tan FCPA, CA is a Senior Lecturer in Accounting at the Research School of Accounting of the Australian National University (ANU). She received her PhD from Murdoch University. Rebecca has taught financial and management accounting courses at both undergraduate and postgraduate level since starting in academia at the ANU in 2003.
Her research focuses on teamwork in accounting education, accounting policy choices in the financial accounting and reporting area, sustainability reporting and organisational behaviour research. Her publications have appeared in journals such as Accounting, Auditing & Accountability Journal, International Journal of Accounting, Australian Accounting Review and Asian Review of Accounting. Rebecca is also co-author of Accounting and has authored and co-authored 16 MYOB Accounting Practice Sets.
About the US author
Srikant M. Datar is the Arthur Lowes Dickinson Professor of Business Administration at the Harvard Business School, Faculty Chair of the Harvard University Innovation Labs, and Senior Associate Dean for University Affairs. A graduate with distinction from the University of Bombay, he received gold medals upon graduation from the Indian Institute of Management, Ahmedabad, and the Institute of Cost and Works Accountants of India. A chartered accountant, he holds two master's degrees and a PhD from Stanford University.
Datar has published his research in leading accounting, marketing and operations management journals, including The Accounting Review, Contemporary Accounting Research, Journal of Accounting, Auditing and Finance, Journal of Accounting and Economics, Journal of Accounting Research and Management Science. He has served as an associate editor and on the editorial board of several journals and has presented his research to corporate executives and academic audiences in North America, South America, Asia, Africa, Australia and Europe. He is a co-author of two other books: Managerial Accounting: Making Decisions and Motivating Performance and Rethinking the MBA: Business Education at a Crossroads.
Cited by his students as a dedicated and innovative teacher, Datar received the George Leland Bach Award for Excellence in the Classroom at Carnegie Mellon University and the Distinguished Teaching Award at Stanford University.
This edition prepares students for the rewards and challenges they might face in professional management accounting world through the development of analytical skills, values and behaviours that make management accountants effective in the workplace.
It provides a decision-making framework and demonstrates how the analytical tools that students will learn prepare them to contribute to an organisation's success.
Maintaining an Australian flavour within a global context it focuses on how management accounting helps managers to make better decisions.
SamplesDownload the detailed table of contents >
Preview sample pages from Horngren's Cost Accounting: A Managerial Emphasis >
- Chapter 1 Management accounting in context
- Chapter 2 Different costs for different purposes
- Chapter 3 Determining how costs behave
- Chapter 4 Cost–volume–profit analysis
- Chapter 5 Estimating the costs of producing services
- Chapter 6 Estimating the costs of products and inventory
- Chapter 7 Target costing, managing activities and managing capacity
- Chapter 8 Activity-based management and activity-based costing
- Chapter 9 Pricing and customer profitability
- Chapter 10 Decision making and relevant information
- Chapter 11 Budgeting, management control and responsibility accounting
- Chapter 12 Flexible budgets, direct cost variances and management control
- Chapter 13 Flexible budgets, overhead cost variances and management control
- Chapter 14 Allocation of support-department cost, common costs and revenues
- Chapter 15 Strategy formation, strategic control and the balanced scorecard
- Chapter 16 Quality, time and the balanced scorecard
- Chapter 17 Inventory management, just-in-time and simplified costing methods
- Chapter 18 Capital budgeting and cost analysis
- Chapter 19 Management control systems, transfer pricing and multinational considerations
- Chapter 20 Performance measurement, compensation and multinational considerations
- Chapter 21 Measuring and reporting sustainability
Download the detailed table of contents >
- Learning objectives open each chapter and outline the key concepts to be covered. They are then signposted in the margins to indicate where a particular objective is covered.
- Decision points are included throughout the chapters so that students can check their progress towards achieving the learning objectives.
- Framework for decision making in the form of a five-step guide to decisions features in chapter 1 and in most of the subsequent chapters. It illustrates the way in which managers might use management accounting information for various decisions
- Real company vignettes open each chapter. The vignettes engage the reader in a business situation, or a dilemma, illustrating why and how the concepts in the chapter are relevant in business.
- Concepts in action features cover real-world cost accounting issues across a variety of industries in Australia and internationally
- Sustainability in action features occur in most chapters and show how integral sustainability issues are to cost and management accounting.
- Try it interactive questions give students the opportunity to apply a concept they have just learned. Solutions are given at the end of each chapter
- Revised chapter sequence with improved coverage of costing in the service industry
- New vignettes and Concepts in Action features cover real-world cost accounting issues and dilemmas
- New and revised end-of-chapter questions, exercises and problems
Produktdetaljer
Biografisk notat
About the Australian authors
William Maguire is Adjunct Senior Lecturer in Management Accounting at the Tasmanian School of Business and Economics, University of Tasmania. William holds a Bachelor of Commerce and a Certificate in the Theory of Accountancy from the University of Natal at Durban, a Master of Business Leadership from the University of South Africa and a PhD from the University of Cape Town. He is a chartered accountant with more than 40 years of experience as an accounting academic, prior to which he worked in professional accounting, commerce and industry.
He has held posts at nine tertiary institutions, including four visiting appointments. William's teaching, research and consulting activities span strategy, capacity management, management control systems, and revenue and costing systems at undergraduate and postgraduate levels.
He has published in a number of journals, including Accounting & Finance, Integrated Manufacturing Systems, Journal of Cost Management, Qualitative Research in Accounting & Management, Managerial Auditing Journal, South African Journal of Accounting Research and South African Journal of Business Management, and has presented at many conferences, both academic- and practitioner-oriented. He has co-authored two other textbooks and a book on revenue management. William received an award for innovation in teaching at the University of Auckland and is a past editor of the New Zealand Journal of Applied Business Research.
Rebecca Tan FCPA, CA is a Senior Lecturer in Accounting at the Research School of Accounting of the Australian National University (ANU). She received her PhD from Murdoch University. Rebecca has taught financial and management accounting courses at both undergraduate and postgraduate level since starting in academia at the ANU in 2003.
Her research focuses on teamwork in accounting education, accounting policy choices in the financial accounting and reporting area, sustainability reporting and organisational behaviour research. Her publications have appeared in journals such as Accounting, Auditing & Accountability Journal, International Journal of Accounting, Australian Accounting Review and Asian Review of Accounting. Rebecca is also co-author of Accounting and has authored and co-authored 16 MYOB Accounting Practice Sets.
About the US author
Srikant M. Datar is the Arthur Lowes Dickinson Professor of Business Administration at the Harvard Business School, Faculty Chair of the Harvard University Innovation Labs, and Senior Associate Dean for University Affairs. A graduate with distinction from the University of Bombay, he received gold medals upon graduation from the Indian Institute of Management, Ahmedabad, and the Institute of Cost and Works Accountants of India. A chartered accountant, he holds two master's degrees and a PhD from Stanford University.
Datar has published his research in leading accounting, marketing and operations management journals, including The Accounting Review, Contemporary Accounting Research, Journal of Accounting, Auditing and Finance, Journal of Accounting and Economics, Journal of Accounting Research and Management Science. He has served as an associate editor and on the editorial board of several journals and has presented his research to corporate executives and academic audiences in North America, South America, Asia, Africa, Australia and Europe. He is a co-author of two other books: Managerial Accounting: Making Decisions and Motivating Performance and Rethinking the MBA: Business Education at a Crossroads.
Cited by his students as a dedicated and innovative teacher, Datar received the George Leland Bach Award for Excellence in the Classroom at Carnegie Mellon University and the Distinguished Teaching Award at Stanford University.