Cost accounting : a managerial emphasis /

Κύριος συγγραφέας: Horngren, Charles T., 1926-
Άλλοι συγγραφείς: Datar, Srikant M., Rajan, Madhav V.
Μορφή: Ηλεκτρονική πηγή
Στοιχεία έκδοσης: Upper Saddle River, NJ : Pearson Prentice Hall, c2009.
Έκδοση: 13th ed.
Σειρά: Charles T. Horngren series in accounting
Ταξινομικός αριθμός: 658.15/11
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Πίνακας περιεχομένων:
  • 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
  • Master budget and responsibility accounting
  • Flexible budgets, direct-cost variances, and management control
  • Flexible budgets, overhead cost variances, and management control
  • Inventory costing and capacity analysis
  • Determining how costs behave
  • Decision making and relevant information
  • Pricing decisions and cost management
  • 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
  • Spoilage, rework, and scrap
  • Balanced scorecard : quality, time, and the theory of constraints
  • Inventory management, just-in-time, and simplified costing methods
  • Capital budgeting and cost analysis
  • Management control systems, transfer pricing, and multinational
  • Considerations
  • Performance measurement, compensation, and multinational considerations
  • Performance measurement, compensation, and multinational considerations.