Horngren's cost accounting : a managerial emphasis /
Short description: For undergraduate and MBA cost or management accounting courses. Horngren s Cost Accounting spells out the cost accounting market and continues to innovate by consistently integrating the most current practice and theory into the text. Web/Long description: For undergraduate and M...
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| Formato: | Livro |
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London:
Pearson,
2021.
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| Edição: | 17th ed. |
| Assuntos: | |
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Sumário:
- The manager and management accounting; An introduction to cost terms and purposes; Cost-volume-profit analysis; Job costing; Activity-based bosting 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; Data analytic thinking and prediction; 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 support-department costs, common costs and revenues; Cost allocation joint products and by-products; 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; and Performance measurement, compensation and multi-national considerations