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About the Author
M.A. Sahaf :-
He is Professor at The Business School, University of Kashmir, Srinagar. Earlier, he was Professor and Dean, Faculty of Business Administration, American University of Asia, Sharjah (UAE). He has also served at the University of Kashmir as Director of The Business School and Dean of the Faculty of Commerce and Management Studies. He has 28 years of experience in teaching, research and management training, and has authored several books, articles and papers.
About the Book
This book is meant for students of accounting, management and business studies. It not only describes the principles, procedures and techniques of management accounting, but also explains and analyses the core concepts that have driven the development of the subject for decades. The book is a perfect blend of conceptual and practical approaches to accounting.
New in this Edition
• Completely revised and updated
• New chapters on strategic management accounting, product costing, and service costing
• Coverage of total quality management (TQM), just-in-time (JIT), life cycle costing, and Kaizen costing
• Worked out solutions to problems and latest professional examination questions
Table of Content
Part-I: Fundamentals and Cost Accumulation Methods - Nature and Scope of Management Accounting: 1. Strategic Management Accounting, 2. Accounting Process and Principles - An Overview, 3. Cost Analysis and Decision Making, 4. Inventory Costing, 5. Product Costing, 6. Service Costing, Part-II: Accounting for Financial Analysis - Analysis of Financial Statements: 1. Ratio Analysis, 2. Statement of Changes in Financial Position, 3. Cash Flow Statement, Part-III: Accounting for Managerial Decisions - Marginal Costing: 1. Break-Even Analysis (Cost-Volume-Profit Analysis), 2. Differential Costing: An Aid to Decision Making, 3. Activity-Based Costing, 4. Pricing Policy and Decisions, Part-IV: Accounting for Planning and Execution - Budgetary Control: 1. Budgetary Control, 2. Capital Budgeting, 3. Risk and Uncertainty, 4. Management Reporting, Part-V: Performance Measurement and Evaluation: 1. Responsibility Accounting, 2. Divisional Performance and Transfer Pricing, Part-VI: Specialized Topics in Accounting: 1. Valuation of Goodwill and Shares, 2. Inflation Accounting, 3. Human Resource Accounting, 4. Emerging Trends in Management Accounting