Cost accounting : a managerial emphasis

書誌事項

Cost accounting : a managerial emphasis

Charles T. Horngren ... [et al.]

(Charles T. Horngren series in accounting)

Pearson Prentice Hall, c2009

13th ed., Pearson international ed

  • : pbk

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注記

"Pearson international edition"--Cover

Includes bibliographical references (p. 858-862) and indexes

内容説明・目次

内容説明

For undergraduate and MBA students taking a Cost or Management Accounting course. Emphasizing the "different costs for different purposes," this text focuses on strategy and the decision making process. With a tradition of being the market leading text and professional standard, the new edition has deepened it's strategic focus and emphasis, and invested in market breaking MyAccountingLab tutorial support.

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, Direct-Cost Variances, and Management Control 8. Flexible Budgets, Overhead-Cost Variances, and Management Control 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. Balanced Scorecard: Quality, Time, and the Theory of Constraints 20. Inventory Management, Just-in-Time, and Simplified Costing Methods 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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詳細情報
  • NII書誌ID(NCID)
    BA86033685
  • ISBN
    • 9780131355583
  • LCCN
    2008001681
  • 出版国コード
    us
  • タイトル言語コード
    eng
  • 本文言語コード
    eng
  • 出版地
    Upper Saddle River, N.J.
  • ページ数/冊数
    896 p.
  • 大きさ
    28 cm
  • 分類
  • 件名
  • 親書誌ID
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