Management Accounting /
R.C. Sekhar, A.V. Rajagopalan.
- 1st ed.
- New Delhi : Oxford University Press, 2013.
- 645 ill. ; 24 cm.
- Oxford higher education .
Management Accounting is a comprehensive textbook specially designed to meet the needs of management students. It explores the core concepts of management accounting through managerial applications and supplements them with numerous solved examples and detailed case studies.
The book provides in-depth coverage of the four key components of management accounting from an Indian perspective, namely 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, responsibility accounting and budgeting, job and process costing, balanced scorecard and strategic costing, and ethics in managerial accounting.
Chapter 1. Introduction to Managerial Accounting Chapter 2. Financial Accounting and Financial Statement Analysis Chapter 3. Terminology of Costing Chapter 4. Cost-Volume-Profit Analysis Chapter 5. Job and Process Costing Chapter 6. Activity-based Costing Chapter 7. Responsibility Accounting and Budgeting Chapter 8. Flexible Budgets and Variance Analysis Chapter 9. Developing Standard Costs and Their Use in Pricing and Estimations for Contract Bids Chapter 10. Cost Information for Inventory Valuation and Inventory Management Chapter 11. Decision-making and Relevant Costing Chapter 12. Capturing the Complex Behaviour of Costs Chapter 13. Costing for Pricing Decisions Chapter 14. Professional Ethics and Behavioural Issues Chapter 15. Management Control Systems Chapter 16. Balanced Scorecard