Cost accounting : a managerial emphasis
著者
書誌事項
Cost accounting : a managerial emphasis
（Charles T. Horngren series in accounting）
Prentice Hall , Prentice education international [distributor], c2003
11th ed., international ed
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注記
Previous ed.: 2000
Includes indexes
内容説明・目次
内容説明
This is the book that created the course in cost accounting! The 11/e now integrates strategy into every chapter. New "Decision Points" highlight key management decisions to be made using cost accounting information. New "Margin Notes" assist with student readability though additional explanations, helpful hints, and examples. Every chapter now includes Excel Application Problems. The package is expanded to include a FREE Student CD-ROM (with new text copies) that includes PowerPoints, videos, and spreadsheet templates) and an Instructor's CD-ROM with all print and technology resources (provides maximum resources and maximum portability). There are on-line courses, cases, and streaming videos.
目次
1. The Accountant's Role in the Organization. 2. An Introduction to Cost Terms and Purposes. 3. Cost-Volume Profit Analysis. 4. Job Costing. 5. Activity-Based Costing and Activity-Based Management. 6. Master Budget and Responsibility Accounting. 7. Flexible Budgets, Variances, and Management Control: I 8. Flexible Budgets, Variances, and Management Control: II. 9. Inventory Costing and Capacity Analysis. 10. Determining How Costs Behave. 11. Decision Making and Relevant Information. 12. Pricing Decisions and Cost Management. 13. Strategy, Balanced Scorecard, and Strategic Profitability Analysis. 14. Cost Allocation, Customer-Profitability Analysis, and Sales-Variance Analysis. 15. Allocation of Support Department Costs, Common Costs and Revenues. 16. Cost Allocation: Joint Products and Byproducts. 17. Process Costing. 18. Spoilage Rework, and Scrap. 19. Quality, Time, and the Theory of Constraints. 20. Inventory Management, Just-in-Time, and Backflush Costing. 21. Capital Budgeting and Cost Analysis. 22. Management Control Systems, Transfer Pricing, and Multinational Considerations. 23. Performance Measurement, Compensation, and Multinational Considerations.
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