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Horngren's Cost Accounting: A Managerial Emphasis

Horngren's Cost Accounting: A Managerial Emphasis

Autorzy
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
315.00 PLN (z VAT)
$81.68 / €73.64 / £62.19 /
Produkt dostępny
Dostawa 2 dni
Ilość
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

    Horngren's Cost Accounting: A Managerial Emphasis

Spis treści

1. The Manager and Management Accounting

2. An Introduction to Cost Terms and Purposes 

3. Cost–Volume–Profit Analysis 

4. Job Costing 

5. Activity-Based Costing and Activity-Based Management 

6.Master Budget and Responsibility Accounting 

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

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

9. Inventory Costing and Capacity Analysis 

10. Determining How Costs Behave 

11. Decision Making and Relevant Information 

12. Strategy, Balanced Scorecard, and Strategic Profitability Analysis 

13. Pricing Decisions and Cost Management 

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

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

16. Cost Allocation: Joint Products and Byproducts 

17. Process Costing 

18. Spoilage, Rework, and Scrap 

19. Balanced Scorecard: Quality and Time 

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

21. Capital Budgeting and Cost Analysis 

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

23. Performance Measurement, Compensation, and Multinational

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