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Full Description
Management Accounting is a comprehensive textbook that is specially designed to meet the needs of management students. It explores core concepts of management accounting through managerial applications and supplements them through numerous solved problems and detailed case studies.The exposition provides in-depth coverage of the four key components of management accounting from an Indian perspective: management accounting fundamentals, tools for management accounting, management accounting in decision making, and management control systems. Among the important topics discussed are financial accounting and financial statement analysis, cost-profit-volume analysis, activity-based costing, costing in inventory valuation, costing for pricing, management control systems,responsibility accounting and budgeting, job and process costing, balanced score card and strategic costing, and ethics in managerial accounting.Users will find this book highly useful for its coverage of the key concepts of management accounting explained through solved problems, small cases, tables, flow charts, and diagrams.
Contents
PART - IDIRECTORS, PROBLEM SOLVERS, AND SCOREKEEPERS; IJIRI'S ACCOUNTEE-ACCOUNTER-ACCOUNTANT MODEL; PACIOLI'S DOUBLE-ENTRY BOOKKEEPING AND ACCOUNTING SYSTEMS; MANAGERS AND ACCOUNTING SYSTEMS; A COMPARATIVE SURVEY OF PLANT; CASE STUDY 2: EXCELLENT ENGINEERING: SUBMERSIBLE PUMP DIVISION; 2. FINANCIAL ACCOUNTING AND FINANCIAL STATEMENT ANALYSIS; INTRODUCTION; BASIC CONCEPT; THE COST CONCEPT; THE GOING CONCERN CONCEPT; PERIODICITY CONCEPT; CONSERVATISM; THE REALIZATION CONCEPT; MATERIALITY CONCEPT; SYSTEMATIC CASH BOOKS, AND BANK BOOKS; T ACCOUNTS, GENERAL LEDGERS, SUBSIDIARY LEDGERS, LIQUIDITY ANALYSIS RATIOS; PROFITABILITY ANALYSIS RATIOS ACTIVITY ANALYSIS RATIOS; CAPITAL STRUCTURE ANALYSIS; CAPITAL MARKET RATIOS; DISCERNMENT WORLDCOM, PARMALAT, AND TATA FINANCE FRAUDS; CASE STUDY 1: KAMATH'S STUDENT MESS; CASE STUDY 2: JYOTI PRAKASH HIGHWAY RESTAURANT; 3. TERMINOLOGY OF COSTING; INTRODUCTION; NATURAL DESCRIPTIVE CLASSIFICATION AND FUNCTIONAL AND UNCONTROLLABLE COSTS; DIRECT AND INDIRECT COSTS; PRIME COSTS, OUT OF DIFFERENT COSTS FOR DIFFERENT PURPOSES; A FRAMEWORK FOR COST MANAGEMENT WITH MATSYARAJA MOULDED BOATS; PART - II: TOOLS FOR MANAGEMENT ACCOUNTING; 4. BREAK-EVEN ANALYSIS AND CVP ANALYSIS FOR MULTIPLE PRODUCTS; PLANNING FOR TARGET INCOME; ADJUSTING PLAN FOR TAXATION; 'WHAT IF' AND SENSITIVITY LEVERAGE; RISK SHARING AND CVP ANALYSIS; CHANGING TIME HORIZON FOR ANALYSIS; DECISION OPTIONS; COST-VOLUME ANALYSIS FOR NON-PROFIT ORGANIZATIONS; USING CASE STUDY 1: GUMMIDIPUNDI SINTERED PRODUCTS; CASE STUDY 2: FRANCHISING MONEY ORDER BUSINESS; 5. JOB AND PROCESS COSTING; INTRODUCTION; JOB COSTING VS PROCESS COSTING; COST FLOWS IN A MANUFACTURING JOB COSTING SYSTEM; COSTING OF AND COSTPLUS CONTRACTS; BATCH COSTING; CONTRACT AND PROJECT COSTING; PROCESS LOSS; ABNORMAL LOSS; INTER PROCESS PROFIT; SIMPLE OVERHEAD ALLOCATION; CASE STUDY 1: POORNIMA BIOTECH; CASE STUDY 2: BONDA EARTHMOVER REPAIRS; CASE STUDY 3: PRAKASH COMPUTER HARDWARE; CASE STUDY 4: SIVA ENTERPRISES; CASE STUDY 5: THE ETHICAL DILEMMA; 6. ACTIVITY-BASED COSTING; INTRODUCTION; ABC-AN SYSTEMS; ACCOUNTING MECHANICS AND ABC; ABC AND COST-VOLUME-PROFIT ANALYSIS; USE ABC; 7. RESPONSIBILITY ACCOUNTING AND BUDGETING; INTRODUCTION; CENTRES; RESPONSIBILITY CENTRE REPORT; EFFECTIVE RESPONSIBILITY ACCOUNTING; MAKING; ADMINISTRATIVE MACHINERY FOR BUDGETS; STRUCTURE AND CONTENT OF BUDGETS; BUDGETING FOR DISCRETIONARY COSTS AND ENGINEERED COSTS; ABC AND BUDGETING; RESPONSIBILITY AND CONTROLLABILITY; INCREMENTAL, KAIZEN, AND ZERO-BASED BUDGETS; LOOSE BUDGET AND SLACK BUDGET; BEHAVIOURAL PROBLEMS IN BUDGETS; 8. FLEXIBLE BUDGETS AND VARIANCE ANALYSIS; INTRODUCTION; RELATIONSHIP BETWEEN ACTUAL COST AND STANDARD COST; VARIANCES RELATING TO BUDGETS AND ISOLATE THE VARIANCES FOR RESPONSIBILITY CENTRES; CAUSE FOR SPENDING VARIANCE, AND CAPACITY UTILIZATION; FORMULAE FOR CALCULATING VARIANCE ANALYSIS-A MEMORY AID; INVESTIGATING A VARIANCE; COMPARISON OF NORMAL COSTING AND STANDARD COSTING; DIFFERENCE BETWEEN BUDGETARY CONTROL AND CONTROL THROUGH STANDARD COSTING; VARIANCE ANALYSIS AND INVENTORY VALUATION; PRICING AND ESTIMATIONS FOR CONTRACT BIDS; INTRODUCTION; STANDARD COSTING FOR SETTING; USING PAST INTERNAL DATA AND INTERNAL BENCHMARKING; FOCUS GROUPS AND FROM TARGET PRICES AND USING VALUE ENGINEERING; EXTERNAL BENCHMARKING; USING SECONDARY DATA FOR BENCHMARKING; COMPETITIVE BENCHMARKING AND EXTERNALITIES; INVENTORY VALUATION AND INVENTORY MANAGEMENT; INTRODUCTION; VALUATION OF INVENTORIES; SAFETY STOCK; ANTICIPATION INVENTORY; PIPELINE INVENTORY; AND SUPPLY PATTERN; ECONOMIC BATCH QUANTITY; PRACTICAL DIFFICULTIES IN ECONOMIC ORDERING FOR INVENTORIES; ABC, XYZ, VED, AND FSN ANALYSIS OF CHAIN MANAGEMENT; MATERIAL RESOURCE PLANNING AS A TOOL; ECONOMIC RESOURCE PLANNING AS A TOOL; PROJECT WORK; 11. DECISION-MAKING AND RELEVANT COSTING; RELEVANT REVENUES AND RELEVANT COSTS FOR ELECTRIC EQUIPMENTS; VARIETY OF CONSTRAINTS; AMBUSHING THE CONSTRAINTS; 12. CAPTURING THE COMPLEX BEHAVIOUR FUNCTION USING QUANTITATIVE METHODS; EVALUATING COST DRIVERS; THE RELATIVE DECISIONS; INTRODUCTION; MODERATING ADAM SMITH'S INVISIBLE HAND; THREE C'S OF IN VARIED PRICING STRATEGIES; LIFE CYCLE COSTING; DEFINITION; LIMITATIONS; TARGET COSTING, LOCKED-IN COSTS, AND PRICING REVISITED; YIELD MANAGEMENT-A DAIRY VEGETABLE AND FRUIT SHOP; LAWS AND GOVERNMENT REGULATIONS WHICH HEM ACCOUNTING FOR DECISION-MAKING; 14. PROFESSIONAL ETHICS AND BEHAVIOURAL ISSUES; INTRODUCTION; INTEGRITY IN A COMPETITIVE WORLD; TECHNICAL STANDARDS; PROFESSIONAL STANDARDS; BEHAVIOURAL/ETHICAL STANDARDS; THE INDIAN CODE OF ETHICS FOR COST ACCOUNTANTS; ETHICS AND SOCIAL RESPONSIBILITY; INSTITUTE OF MANAGEMENT ACCOUNTANTS (IMA) OF THE US; COMPETENCE; CONFIDENTIALITY; INTEGRITY; CREDIBILITY; MANAGING CONFLICT; BEHAVIOURAL ISSUES AND THE MANAGEMENT ACCOUNTANT; BEHAVIOURAL ISSUES AND EMPLOYEE MORALE; NOT A 'SWEET' DILEMMA; PART - IV: MANAGEMENT CONTROL SYSTEMS; 15. MANAGEMENT CONTROL RATIONALITY ISSUE; THE ETHICAL ISSUE ORGANIZATIONAL TENSIONS; SELF-DEFEATING SYSTEMS; INTERACTIVE CONTROL SYSTEMS; INTERACTIVE CONTROLS IN A DAIRY BELIEF CONTROL SYSTEMS; TRADITIONAL CONTROLS; CULTURAL AND ETHICAL CONTROLS; PERSPECTIVE; CUSTOMER PERSPECTIVE; THE LEARNING AND GROWTH PERSPECTIVE; THE SCORECARDS; BALANCING THE BALANCED SCORECARD; THE CAUSE-AND-EFFECT SCORECARD; GOVERNMENT AND NON-PROFIT ORGANIZATIONS; THE TEN COMMANDMENTS FOR V: APPENDICES; APPENDIX 1: E-BUDGETING; HOW E-BUDGETING WORKS; BENEFITS OF E-BUDGETING; SHORTCOMINGS OF E-BUDGETING; APPENDIX 2: COST AUDIT; LANDMARKS ORGANIZATIONS
