Cost accounting : a managerial emphasis
著者
書誌事項
Cost accounting : a managerial emphasis
（Charles T. Horngren series in accounting）
Prentice Hall, c2006
12th ed
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注記
Includes bibliographical references (p. 825-831) and indexes
内容説明・目次
内容説明
For Junior/Senior and MBA level courses in cost/management accounting.
Horngren's Cost Accounting defined the cost accounting market and continues to innovate today by consistently integrating the most current practice and theory.
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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