Cases in Management Accounting and Control Systems

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Cases in Management Accounting and Control 4e is a collection of teaching cases that are interesting, thought-provoking and relevant to contemporary business situations and decisions. The authors advocate broadening and strengthening the management dimensions of management accounting and control courses. This Fourth Edition includes cases intended to build a foundation of basic concepts such as cost behaviors, standard costing, and relevant costs. It also includes cases intended to address more comprehensive and complex issues such as activity-based thinking, balanced scorecards, transfer pricing, the use of ROI versus Residual Income to measure performance, flexible budgeting, and revenue and expense variance analysis. For Sale in Indian subcontinent onlyFeaturesThis edition includes cases intended to build a foundation of basic concepts like cost behaviors, standard costing, and relevant costs. The authors present topics and materials that demonstrate how costs, cost analysis, and planning and performance measurement can be useful to managers in making operating and strategic decisions. The authors advocate broadening and strengthening the management dimensions of management accounting and control courses. NEW-Unique materials-A series of cases in Part V offer a comprehensive approach to flexible budgeting and variance analysis, with a unique analytical approach to the reconciliation in a managerially relevant manner of budgeted and actual profit. NEW-Unique case-Graphics, Inc. (A), which can be used as a bidding game that shows how the dynamics of competition can influence decision making. Challenging and rigorous cases-Concise cases that raise very substantive and relevant issues, as well as several series of cases on the same company that demonstrate the evolution of accounting thought processes.ContentsPART I: INTRODUCTION TO MANAGEMENT ACCOUNTING AND CONTROL. PART II: UNDERSTANDING COSTS AND COST BEHAVIORS. PART III: FUNDAMENTALS OF PRODUCT AND SERVICE COSTING. PART IV: MANAGEMENT CONTROL SYSTEMS: BASIC VARIANCE ANALYSIS. PART V: MANAGEMENT CONTROL SYSTEMS: PLANNING, BUDGETING, AND STRATEGIC PROFITABILITY ANALYSIS. PART VI: MANAGEMENT CONTROL SYSTEMS: PERFORMANCE MEASUREMENT AND INCENTIVE SYSTEMS.