Cost accounting : a managerial emphasis
著者
書誌事項
Cost accounting : a managerial emphasis
Pearson, c2015
15th ed
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注記
Previous ed.: c2012
Includes bibliographical references and indexes
内容説明・目次
内容説明
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For undergraduate and MBA Cost or Management Accounting courses
The text that defined the cost accounting market.
Horngren's Cost Accounting, defined the cost accounting market and continues to innovate today by consistently integrating the most current practice and theory into the text. This acclaimed, market-leading text emphasizes the basic theme of "different costs for different purposes," and reaches beyond cost accounting procedures to consider concepts, analyses, and management. This edition incorporates the latest research and most up-to-date thinking into all relevant chapters and more MyAccountingLab (R) coverage! MyAccountingLab is web-based tutorial and assessment software for accounting that not only gives you more "I Get It" moments, but gives instructors the flexibility to make technology an integral part of their course, or a supplementary resource for students.
Teaching and Learning Experience
This program presents a better teaching and learning experience. Cost Accounting, Fifteenth Edition will:
Personalize learning with MyAccountingLab: MyAccountingLab provides instructors with a rich and flexible set of course materials, along with course-management tools that make it easy to deliver all or a portion of your course online.
Get the most current information to prepare you for your field: Up-date material gives you a better understanding of the current issues effecting the business environment.
Receive a solid presentation of accounting hallmarks with a great emphasis on strategy: Learn key concepts with a focus on strategy that integrates modern topics with traditional coverage and teaches you how to handle the rapid pace of change in today's organizations.
Benefit from material that has been designed to suit your needs: This text's modular, flexible organization can be used to suit a number of different approaches to teaching and learning
Note: You are purchasing a standalone product; MyAccountingLab does not come packaged with this content. If you would like to purchase both the physical text and MyAccountingLab search for ISBN-10: 0133803813/ISBN-13: 9780133803815. That package includes ISBN-10: 0133428702/ISBN-13: 9780133428704 and ISBN-10: 013345147X/ISBN-13: 9780133451474.
MyAccountingLab is not a self-paced technology and should only be purchased when required by an instructor.
目次
1 The Manager and Management Accounting
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 Strategy, Balanced Scorecard, and Strategic Profitability Analysis
13 Pricing Decisions and Cost Management
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 and Time
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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