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TitleHorngren's cost accounting : a managerial emphasis
Author Charles T. Horngren, Srikant M. Datar, Madhav V. Rajan
ImprintHarlow, Essex, England : Pearson Education Limited, 2018
Edition Sixteenth edition, global edition
Descript 991 pages : illustrations ; 28 cm

SUMMARY

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 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. (Quelle: www.pearson.com)


CONTENT

The manager and management accounting – An introduction to cost terms and purposes – Cost-volume-profit analysis – Job costing – Activity-based costing and activity-based management – Master budgets 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 – Strategy, balanced scorecard, and strategic profitability analysis – Pricing decisions and cost management – Cost allocation, customer-profitability analysis, and sales-variance analysis – Allocation of supports-department costs, common costs, and revenues – Cost allocation: joint products and byproducts – Process costing – Spoilage, rework, and scrap – Balanced scorecard: quality and time – 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


LOCATIONCALL#STATUS
Chula Business School Library658.1511 H816H 2018CHECK SHELVES

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