Cost accounting : a managerial emphasis
著者
書誌事項
Cost accounting : a managerial emphasis
（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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