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Başlık:
Cost accounting : a managerial emphasis
Yazar:
Horngren, Charles T., 1926-
ISBN:
9780131495388
Yazar Ek Girişi:
Basım Bilgisi:
4th ed.
Yayım Bilgisi:
Englewood Cliffs, N.J. : Prentice-Hall, c1977.
Fiziksel Tanımlama:
xxiii, 934 p. : ill. ; 24 cm.
İçerik:
Brıef Contents--Part One--Cost Accounting Fundamentals--1 The Accountant's Role in the Organization--An Introduction to Cost Terms and Purposes--Cost-Volume-Profit Analysis--Job Costing--Activity-Based Costing and Activity-Based Management--Part Two--Tools for Planning and Control--Master Budget and Responsibility Accounting- Flexible Budgets, Direct-Cost Variances, and Management Control—Control--Flexible Budgets, Overhead Cost Variances, and Management--Inventory Costing and Capacity Analysis--Part Three--Cost Information for Decisions--Determining How Costs Behave-- Decision Making and Relevant Information-- Pricing Decisions and Cost Management--Port Four--Cost Allocation and Revenues--Strategy, Balanced Scorecard, and Strategic Profitability Analysis--Cost Allocation, Customer-Profitability Analysis, and Sales-Variance Analysis--Allocation of Support-Department Costs, Common Costs and Revenues--Cost Allocation: Joint Products and Byproducts--Process Costing--Part Five--Quality and JIT--Spoilage, Rework, and Scrap--Balanced Scorecard: Quality, Time, and the Theory of Constraints--Inventory Management, Just-in-Time, and Backflush Costing--Part Six--Investment Decisions and Management Control Systems-- Capital Budgeting and Cost Analysis--Management Control Systems, Transfer Pricing, and Multinational Considerations--Performance Measurement, Compensation, and Multinational Considerations
Özet:
Studying Cost Accounting is one of the best business investments a student can make. Why? Because success in any organization-from the smallest corner store to the largest multi- national corporation-requires the use of cost accounting concepts and practices. Cost accounting provides key data to managers for planning and controlling, as well as costing products, services, and customers. The central focus of this book is how cost accounting helps managers make better decisions. Cost accountants are increasingly becoming inte- gral members of decision-making teams instead of just data providers. To link to this decision-making emphasis, the "different costs for different purposes theme is used throughout this book. By focusing on basic concepts, analyses, uses, and procedures instead of procedures alone, we recognize cost accounting as a managerial tool for business strategy and implementation. We also prepare students for the rewards and challenges facing them in the professional cost accounting world both today and tomorrow. In this edition, for example, we emphasize both the development of analytical skills such as Excel to leverage available information technology and also the values and behaviors that make cost accountants effective in the workplace.(Preface)
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Library | Materyal Türü | Demirbaş | Yer Numarası | Durumu / Lokasyon / İade Tarihi |
---|---|---|---|---|
Arıyor... | Kitap | EKOBKN0013169 | 658.151 HOR 2005 | Arıyor... |