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Horngren's Cost Accounting: A Managerial Emphasis

Horngren's Cost Accounting: A Managerial Emphasis

Wydawnictwo Pearson Education
Data wydania 01/05/2017
Wydanie Pierwsze
Liczba stron 992
Forma publikacji książka w miękkiej oprawie
Poziom zaawansowania Dla szkół wyższych i kształcenia podyplomowego
Język angielski
ISBN 9781292211541
Kategorie Rachunek kosztów, Edukacja: studia biznesu
315.00 PLN (z VAT)
$85.94 / €74.30 / £65.35 /
Produkt dostępny
Przesyłka w 14 dni
Do schowka

Opis książki

For undergraduate and MBA Cost or Management Accounting courses. The text that defined the cost accounting market Horngren's Cost Accounting defines the cost accounting market and continues to innovate today by consistently integrating the most current practice and theory into the text. This acclaimed, market-leading text emphasizes the basic theme of "different costs for different purposes," and reaches beyond cost accounting procedures to consider concepts, analyses, and management. The 16th Edition, Global Edition, incorporates the latest research and most up-to-date thinking into all relevant chapters, so that students are prepared for the rewards and challenges they will face in the professional cost accounting world of today and tomorrow. MyLabTM Accounting not included. Students, if MyLab is a recommended/mandatory component of the course, please ask your instructor for the correct ISBN and course ID. MyLab should only be purchased when required by an instructor. Instructors, contact your Pearson representative for more information. About the book Use the most current information to prepare students for their field Emphasis on Global Issues reflect today's increasingly global business environment. The importance of joint cost allocation in creating a trade war between poultry farms in South Africa and the United States (Chapter 16). The text's examples of management accounting applications in companies are drawn from international settings. Focus on merchandising and service sectors (versus traditional manufacturing settings)highlight the shifts in the US and world economies. Several Concepts in Action boxes focus on the merchandising and service sectors, including achieving cost leadership at Trader Joes, using activity-based costing to reduce the costs of health care delivery at the Mayo Clinic (Chapter 5), reducing fixed costs at Twitter (Chapter 2), and analyzing operating income performance at Best Buy (Chapter 12) and web-based budgeting at 24 Hour Fitness. Emphasis on sustainability as one of the critical managerial challenges of the coming decades, including material that stress themes of recognizing and accounting for environmental costs, energy independence and the smart grid, setting stretch targets to motivate greater carbon reductions, using cost analysis, carbon tax, and cap-and-trade auctions to reduce environmental footprints, and constructing "green" homes in a cost-effective manner. More focus on the role of accounting concepts and systems in fostering a

Horngren's Cost Accounting: A Managerial Emphasis

Spis treści

1. The Manager and Management Accounting

2. An Introduction to Cost Terms and Purposesâ

3. Cost-Volume-Profit Analysisâ

4. Job Costingâ

5. Activity-Based Costing and Activity-Based Managementâ

6.Master Budget and Responsibility Accountingâ

7.Flexible Budgets, Direct-Cost Variances, and Management Controlâ

8. Flexible Budgets, Overhead Cost Variances, and Management Controlâ

9. Inventory Costing and Capacity Analysisâ

10. Determining How Costs Behaveâ

11. Decision Making and Relevant Informationâ

12. Strategy, Balanced Scorecard, and Strategic Profitability Analysisâ

13. Pricing Decisions and Cost Managementâ

14. Cost Allocation, Customer-Profitability Analysis, and Sales-Variance Analysisâ

15. Allocation of Support-Department Costs, Common Costs, and Revenuesâ

16. Cost Allocation: Joint Products and Byproductsâ

17. Process Costingâ

18. Spoilage, Rework, and Scrapâ

19. Balanced Scorecard: Quality and Timeâ

20. Inventory Management, Just-in-Time, and Simplified Costing Methodsâ

21. Capital Budgeting and Cost Analysisâ

22. Management Control Systems, Transfer Pricing, and Multinational Considerationsâ

23. Performance Measurement, Compensation, and Multinational

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