Cost accounting : a managerial emphasis /
Κύριος συγγραφέας: | Horngren, Charles T., 1926- |
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Άλλοι συγγραφείς: | Datar, Srikant M., Rajan, Madhav V. |
Μορφή: | Ηλεκτρονική πηγή |
Στοιχεία έκδοσης: |
Upper Saddle River, NJ :
Pearson Prentice Hall,
c2009.
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Έκδοση: | 13th ed. |
Σειρά: |
Charles T. Horngren series in accounting
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Ταξινομικός αριθμός: |
658.15/11 |
Θέματα: | |
Ετικέτες: |
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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.