Cost Accounting

A Managerial Emphasis

Charles T. Horngren, Srikant M. Datar, George Foster

856 pages, parution le 01/03/2003 (11^eme édition)

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Résumé

For one/two term Junior/Senior-level courses in Cost/Management Accounting. Also suitable for MBA level courses.

This acclaimed, number one market-leading text embraces the basic theme of "different costs for different purposes." It reaches beyond cost accounting procedures to consider concepts, analyses, and management.

L'auteur - Charles T. Horngren

Charles Horngren est professeur émérite de comptabilité à l'université de Stanford. Outre ses activités universitaires, il a eu des responsabilités éminentes dans les institutions de normalisation comptable et dans les associations d'experts-comptables et de contrôleurs de gestion des États-Unis.

L'auteur - Srikant M. Datar

Strikant Datar est professeur d'administration des affaires à l'université de Harvard.

L'auteur - George Foster

George Foster est professeur de gestion à l'université de Stanford.

Sommaire

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, Variances, and Management Control: I
Flexible Budgets, Variances, and Management Control: II
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
Quality, Time, and the Theory of Constraints
Inventory Management, Just-in-Time, and Backflush Costing
Capital Budgeting and Cost Analysis
Management Control Systems, Transfer Pricing, and Multinational Considerations
Performance Measurement, Compensation, and Multinational Considerations

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Caractéristiques techniques

	PAPIER
Éditeur(s)	Prentice Hall
Auteur(s)	Charles T. Horngren, Srikant M. Datar, George Foster
Parution	01/03/2003
Édition	11^eme édition
Nb. de pages	856
Format	21 x 27,5
Couverture	Broché
Poids	1730g
Intérieur	Noir et Blanc
EAN13	9780131225886