Cost accounting : a managerial emphasis
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| Autor principal: | |
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| Formato: | Libro |
| Publicado: |
New Delhi,
Prentice Hall of India,
c2009.
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| Edición: | 13th ed. |
| Colección: | Charles T. Horngren series in accounting
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| Materias: | |
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Tabla de Contenidos:
- The accountant's role in the organization An introduction to cost terms and purposes Cost-volume-profit analysis Job costing Activity-based costing 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 Decision making and relevant information Pricing decisions and cost management Strategy, balanced scorecard, and strategic profitability analysis Cost allocation, customer-profitability analysis, and sales-variance analysis Allocation of support-department costs, common costs, and revenues Cost allocation : joint products and byproducts Process costing Spoilage, rework, and scrap Balanced scorecard : quality, time, and the theory of constraints 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 Performance measurement, compensation, and multinational considerations