, Bhimani, Man
nagement and
d Cost Accoun
nting, 6e, Instru
uctor’s Manual
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First published Prrentice Hall Europe
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Thirdd edition pubblished 2005
Fourtth edition pubblished 20088
Fifth edition publlished 2012
This edition pub blished 2015
The rrights of Alnoor Bhimanii, Charles T. Horngren, Srikant
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N 978-1-292-0
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, Bhimani, Management and Cost Accounting, 6e, Instructor’s Manual
Contents
Chapters Pages
Part I – Management and cost accounting fundamentals
1. The accountant’s role in the organisation 6
2. An introduction to cost terms and purposes 15
3. Job-costing systems 28
4. Process-costing systems 42
5. Cost allocation 66
6. Cost allocation: joint-cost situations 81
7. Income effects of alternative stock-costing methods 98
Part II – Accounting Information for decision making
8. Cost–volume–profit relationships 114
9. Determining how costs behave 131
10. Relevant information for decision making 145
11. Activity-based costing 156
12. Pricing, target costing and customer profitability analysis 167
13. Capital investment decisions 180
Part III – Planning and budgetary control systems
14. Motivation, budgets and responsibility accounting 200
15. Flexible budgets, variances and management control: I 213
16. Flexible budgets, variances and management control: II 230
17. Measuring yield, mix and quantity effects 249
Part IV – Management control systems and performance issues
18. Control systems and transfer pricing 270
19. Control systems and performance measurement 283
Part V – Quality, time and the strategic management of costs
20. Quality and throughput concerns in managing costs 300
21. Accounting for just-in-time systems 311
22. Strategic management accounting and emerging issues 328
, Bhimani, Management and Cost Accounting, 6e, Instructor’s Manual
Preface
This manual is intended to assist lecturers’ discussion of assignments and lecture
topics. ‘Points to stress and teaching tips’ are provided for each chapter to give
broad guidance on relevant issues or potential areas of difficulty to students.
Solutions are offered for end-of-chapter ‘assessment material’ in the text. Case
notes prepared (in most cases) by the case writer to all cases included in the text are
also provided.
A. Bhimani
C. Horngren
S. Datar
M. Rajan
F. Ahamed
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