Management accounting: (Record no. 8097)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 08313nam a2200205 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250102195508.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 250102b |||||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9788126556373 |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 658.1511 |
| Item number | SIN |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Singh, Kanhaiya |
| 245 ## - TITLE STATEMENT | |
| Title | Management accounting: |
| Remainder of title | concepts and strategic costing decision |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Name of publisher, distributor, etc. | Wiley India Pvt. Ltd. |
| Place of publication, distribution, etc. | New Delhi |
| Date of publication, distribution, etc. | 2015 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | xii, 684 p. |
| 365 ## - TRADE PRICE | |
| Price type code | INR |
| Price amount | 819.00 |
| 500 ## - GENERAL NOTE | |
| General note | Table of content:<br/>Preface<br/><br/>About the Author<br/><br/>1 Management Accounting Fundamentals<br/><br/>1.1 Beyond Cost Cutting<br/><br/>1.2 Concept of Management and Cost Accounting: An Introduction<br/><br/>1.3 Financial Accounting and Its Features<br/><br/>1.4 Cost Accounting<br/><br/>1.5 Best Practices in Costing System<br/><br/>1.6 Management Accounting<br/><br/>1.7 Management Accounting Information and Their Use<br/><br/>1.8 Practical Implications of Management Accountancy<br/><br/>1.9 Cost Management for Competitive Advantage<br/><br/>1.10 Decision-Making Process in a Firm<br/><br/>1.11 Management Accounting in Global Perspective<br/><br/>1.12 Management Accounting as Profession<br/><br/>1.13 Limitations of Management Accounting<br/><br/>2 Materials Cost Control<br/><br/>2.1 Introduction<br/><br/>2.2 Functions of Material Control Department<br/><br/>2.3 Essential Features of Material Control Process<br/><br/>2.4 Responsibilities of the Purchase Department<br/><br/>2.5 Materials Issue Process<br/><br/>2.6 Material Control Techniques<br/><br/>2.7 Material Pricing Methods<br/><br/>2.8 Quantity of Material Procurement<br/><br/>2.9 Material Management at Stores<br/><br/>2.10 Inventory Control Techniques<br/><br/>3 Labor Cost and Overhead Cost Control<br/><br/>3.1 Introduction<br/><br/>3.2 The Issues Concerned with Labor Cost Control<br/><br/>3.3 Mechanism of Labor Cost Control<br/><br/>3.4 Labor Attrition<br/><br/>3.5 Recording of Timings<br/><br/>3.6 Methods of Work Study<br/><br/>3.7 Methods of Wage Payment<br/><br/>3.8 Overhead Cost Control<br/><br/>4 Cost Concepts, Cost Classification and Unit Cost Analysis<br/><br/>4.1 Introduction<br/><br/>4.2 Cost Classification<br/><br/>4.3 Cost sheet<br/><br/>4.4 Valuation of Closing Stock<br/><br/>4.5 Preparation of Production Account<br/><br/>4.6 Calculation of Cost and Selling Price<br/><br/>4.7 Preparation of Statement of Cost and Abridged Profit and Loss Account<br/><br/>4.8 Calculation of Missing Figures in the Statement of Cost<br/><br/>5 Cost Analysis: Job Order, Batch and Contract Costing<br/><br/>5.1 Introduction<br/><br/>5.2 Job Order Costing<br/><br/>5.3 Batch Costing<br/><br/>5.4 Contract Costing<br/><br/>6 Process Costing and Joint Costing<br/><br/>6.1 Introduction<br/><br/>6.2 Features of Process Costing<br/><br/>6.3 Difference between Process and Job Costing<br/><br/>6.4 Preparation of Process Account<br/><br/>6.5 Process Accounts with Scrap<br/><br/>6.6 Normal Loss, Abnormal Loss and Abnormal Gain<br/><br/>6.7 Joint Products and By-Products<br/><br/>6.8 Difference between Joint Product and By-Product<br/><br/>6.9 Joint Costs<br/><br/>6.10 Methods of Costing of Joint Products<br/><br/>7 Income Recognition under Marginal and Absorption Costing<br/><br/>7.1 Introduction<br/><br/>7.2 Marginal Costing<br/><br/>7.3 Absorption Costing<br/><br/>7.4 Analysis of Difference in Income<br/><br/>7.5 Practical Application of Absorption and Marginal Costing<br/><br/>7.6 Reconciliation of Net Income<br/><br/>8 Cost–Volume–Profit Analysis<br/><br/>8.1 Introduction<br/><br/>8.2 Profit<br/><br/>8.3 Contribution<br/><br/>8.4 Break-even (BE) Analysis<br/><br/>8.5 Application of PV Ratio<br/><br/>8.6 BE Chart<br/><br/>8.7 Uses of CVP Analysis<br/><br/>8.8 Assumptions of BE Analysis<br/><br/>8.9 Limitations of BE Analysis<br/><br/>8.10 Limitations of CVP Analysis<br/><br/>8.11 CVP Analysis<br/><br/>8.12 Multi-Product CVP Analysis<br/><br/>9 Standard Costing and Variance Analysis<br/><br/>9.1 Standard Costing<br/><br/>9.2 Need for Fixing Standards<br/><br/>9.3 Process of Standard Costing<br/><br/>9.4 Factors Determining Standards under Each Cost Component<br/><br/>9.5 Uses of Standard Costing<br/><br/>9.6 Benefits of Standard Costing<br/><br/>9.7 Limitations of Standard Costing<br/><br/>9.8 Relationship between Standard Costing and Budgetary Control<br/><br/>9.9 Standard Costing and Variance Analysis<br/><br/>9.10 Material Yield Variance<br/><br/>9.11 Labor Cost Variances<br/><br/>9.12 Idle Time Variance<br/><br/>9.13 Labor Yield Variance<br/><br/>9.14 Labor Mix Variance<br/><br/>9.15 Overhead Variances<br/><br/>9.16 Analysis of Variances<br/><br/>9.17 Sales Variances<br/><br/>9.18 Variances Based on Profits<br/><br/>9.19 Control Ratios<br/><br/>10 Budget and Budgetary Control System<br/><br/>10.1 Introduction<br/><br/>10.2 Essentials of a Budget Document<br/><br/>10.3 Budget Implementation Process<br/><br/>10.4 Different Kinds of Budget<br/><br/>10.5 Advantages of Budgets and Budgeting Exercise<br/><br/>10.6 Limitations of Budgeting<br/><br/>10.7 Budgetary Control Systems<br/><br/>11 Activity-Based Costing and Target Costing<br/><br/>11.1 Introduction<br/><br/>11.2 Activity-Based Costing<br/><br/>11.3 Rational of Allocation of Costs under an ABC System<br/><br/>11.4 Steps in an ABC System<br/><br/>11.5 Target Costing<br/><br/>12 Responsibility Accounting and Transfer Pricing<br/><br/>12.1 Introduction<br/><br/>12.2 Responsibility Center<br/><br/>12.3 Focus on ROI<br/><br/>12.4 Factors Affecting Responsibility Center’s Performance<br/><br/>12.5 Transfer Pricing<br/><br/>13 Strategic Costing Decisions<br/><br/>13.1 Introduction<br/><br/>13.2 Life Cycle Costing<br/><br/>13.3 Stages of LCC<br/><br/>13.4 Product Life Cycle Stages<br/><br/>13.5 Assessment of Life Cycle Costs<br/><br/>13.6 Important Components of LCC<br/><br/>13.7 Value Chain System<br/><br/>13.8 Utilization of Internal Linkages: A Case<br/><br/>13.9 Internal Value Chain Linkages<br/><br/>13.10 Internal Linkage: A Case Analysis<br/><br/>13.11 Throughput Accounting<br/><br/>13.12 A Plus and Minus Approach<br/><br/>14 Pricing Decisions and Strategies<br/><br/>14.1 Introduction<br/><br/>14.2 Objectives of Pricing<br/><br/>14.3 Factors Affecting Pricing Decisions<br/><br/>14.4 Cost Factors and Pricing<br/><br/>14.5 Pricing and Contribution<br/><br/>14.6 Pricing Methods in Practice<br/><br/>15 Short-Term Decision-Making Strategies<br/><br/>15.1 Introduction<br/><br/>15.2 Essentials of the Decision-Making Process<br/><br/>15.3 Cost–Benefit Analysis<br/><br/>15.4 Relevant and Irrelevant Costs and Benefits<br/><br/>15.5 Key Limiting Factor<br/><br/>15.6 Decision to Accept or Reject<br/><br/>15.7 Outsourcing Decisions<br/><br/>15.8 Add or Drop a Product<br/><br/>15.9 Joint Products (Decision to Sell Now or Process Further)<br/><br/>15.10 Product Mix Decisions<br/><br/>16 Management Accounting in Global Perspective<br/><br/>16.1 Introduction<br/><br/>16.2 Activity as a Focus<br/><br/>16.3 Change in Focus<br/><br/>16.4 Management Accounting in a Competitive World<br/><br/>16.5 Management Accounting and Global Environment<br/><br/>16.6 Global Management Accounting Principles<br/><br/>16.7 Management Accounting and Developed Costing Systems<br/><br/>16.8 Modern Cost Management Systems<br/><br/>17 Balanced Scorecard and Performance Evaluation<br/><br/>17.1 Introduction<br/><br/>17.2 Concept of Balanced Scorecard<br/><br/>17.3 Balanced Scorecard and Performance Evaluation<br/><br/>17.4 Design of a Balanced Scorecard<br/><br/>17.5 Variants of Balanced Scorecard<br/><br/>17.6 Decentralized Operations<br/><br/>17.7 Performance Measurement Techniques<br/><br/>17.8 Comparison of Balanced Scorecard and Self-Assessment for Business Excellence<br/><br/>17.9 Six Sigma Philosophy<br/><br/>18 Financial Statement Analysis<br/><br/>18.1 Introduction<br/><br/>18.2 Accounting Statements and Financial Analysis<br/><br/>18.3 Important Factors Impacting Communication of useful Information<br/><br/>18.4 Information Analysis<br/><br/>18.5 Ratio Analysis of Financial Statements<br/><br/>18.6 Advantages of Financial Ratio Analysis<br/><br/>18.7 Limitations of Financial Ratio Analysis<br/><br/>18.8 Summary of Financial Ratios<br/><br/>Additional Solved Problems<br/><br/>Summary<br/><br/>Key words<br/><br/>Review Questions<br/><br/>True or False<br/><br/>Fill in the Blanks<br/><br/>Problems for Practice<br/><br/>Case Analyses<br/><br/>Index<br/>[https://www.wileyindia.com/management-accounting-concepts-and-strategic-costing-decision.html] |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The book focuses on costing decision practices followed and practiced in the industry while taking various business operation decisions. Each chapter highlights the concepts of management accounting and links it to practical decision situations. Besides, there is an exhaustive coverage of new techniques in costing decisions such as Activity-Based Costing, Target Costing, Value Chain System, Price and Profitability Analysis, Balanced Scorecard, Global Perspective of Management Accounting, etc. It is written in an interactive manner which makes the readers understand and grasp the concepts comfortably. The numerical questions, both solved and unsolved, provided in the chapters are attributed towards decision-making situations.<br/>(https://www.wileyindia.com/management-accounting-concepts-and-strategic-costing-decision.html) |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Managerial accounting |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Business |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Book |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Collection code | Bill No | Bill Date | Home library | Current library | Shelving location | Date acquired | Source of acquisition | Cost, normal purchase price | Total Checkouts | Full call number | Accession Number | Date last seen | Copy number | Cost, replacement price | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | Finance & Accounting | TB3054 | 19-12-2024 | Indian Institute of Management LRC | Indian Institute of Management LRC | General Stacks | 01/04/2025 | Technical Bureau India Pvt. Ltd. | 569.20 | 658.1511 SIN | 006989 | 01/04/2025 | 1 | 819.00 | 01/04/2025 | Book |