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Przesyłka w 14 dni
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
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