Cost Accounting

A Managerial Emphasis

Charles T. Horngren, Srikant M. Datar, Madhav V. Rajan

896 pages, parution le 01/05/2011 (14^eme édition)

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Résumé

For undergraduate and MBA students taking a Cost or Management Accounting course.

This title is a Pearson Global Edition. The Editorial team at Pearson has worked closely with educators around the world to include content which is especially relevant to students outside the United States.

Emphasizing the "different costs for different purposes," this text focuses on strategy and the decision making process.

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.

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, 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: Join 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

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Caractéristiques techniques

	PAPIER
Éditeur(s)	Pearson
Auteur(s)	Charles T. Horngren, Srikant M. Datar, Madhav V. Rajan
Parution	01/05/2011
Édition	14^eme édition
Nb. de pages	896
Couverture	Broché
Intérieur	Noir et Blanc
EAN13	9780273753872
ISBN13	978-0-273-75387-2