Handbook of Cost and Management Accounting

  • ID: 836907
  • Book
  • 368 Pages
  • Spiramus Press
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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.
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Preface
About the General Editor
About the Contributors

PART 1: UNDERSTANDING THE BASICS
CHAPTER 1 The role of cost and management accounting
Zahirul Hoque

CHAPTER 2 An introduction to cost terminology, cost flows, and cost behaviour
Zahirul Hoque

PART 2: PLANNING AND COST CONTROL

CHAPTER 3 Cost-volume-profit (CVP) analysis

Zahirul Hoque
CHAPTER 4 Budgeting process and decision making

Manzurul Alam

CHAPTER 5 Control of operations through the application of standard costing and variance analysis

Zahirul Hoque and Mohamed AboElhamd Omran

PART 3: PRODUCT COSTING PROCESSES

CHAPTER 6 Job order cost accounting systems

Zahirul Hoque

CHAPTER 7 Process costing systems

Zahirul Hoque

PART 4: COST ALLOCATION PROCESSES

CHAPTER 8 Service department cost allocation

Zahirul Hoque

CHAPTER 9 Activity-based costing: concepts, processes and issues

Maria Major and Zahirul Hoque

CHAPTER 10 Activity-based costing in a Portuguese telecommunication company

Maria Major …

PART 5: DECISION MAKING AND CAPITAL BUDGETING

CHAPTER 11 Theory and practice in pricing decisions

Carly Webster

CHAPTER 12 Transfer pricing in decentralised organisations

Zahirul Hoque and Ali Rkein

CHAPTER 13 Capital budgeting: theory and practice

Fadi Alkaraan and Trevor Hopper

PART 6: CORPORATE FINANCIAL MANAGEMENT AND ETHICAL FINANCE

CHAPTER 14 The evolution of corporate investment decisions: a multidisciplinary perspective

Michael Dempsey

CHAPTER 15 Corporate financial management: time to change the cost of capital paradigm?

Michael Dempsey

CHAPTER 16 Ethical finance: an agenda for consolidation or for radical change?

Ratnam Alagiah, Zahirul Hoque and Michael Dempsey …

PART 7: CONTEMPORARY MANAGEMENT ACCOUNTING

CHAPTER 17 Quality costing: concepts and processes

Zahirul Hoque

CHAPTER 18 Value chain analysis and accounting

Zahirul Hoque

CHAPTER 19 Supply chain and management accounting

Mathew Tsamenyi, John Cullen and Richard Chivaka ……

CHAPTER 20 Environmental management accounting: an overview and application of the concept

Craig Deegan

PART 8: PERFORMANCE EVALUATION

CHAPTER 21 Measuring divisional performance in the short-run

Zahirul Hoque

CHAPTER 22 Multiple performance measures in the long-run: application of the balanced scorecard approach

Zahirul Hoque

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 ……

CHAPTER 24 Cost information and management systems in a public hospital

Carly Webster

Index
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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.
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