Cost Accounting

A Managerial Emphasis

Charles T. Horngren, George Foster, Srikant M. Datar (Autoren)

Buch | Softcover

1024 Seiten

1996 | International 9 Revised ed
Pearson Education (US) (Verlag)
978-0-13-571217-7 (ISBN)

Infos

Offers the tools for understanding accounting and its effect on strategic business planning. The text stresses the uses of cost accounting for aiding planning and control decisions, and provides coverage of concepts, analyses and techniques that emphasize accounting as a mangerial tool.

Inhalt

Cost accounting fundamentals: the accountant's role in the organization; an introduction to cost teams and purposes; cost-volume-profit relationships; costing systems and activity-based costing I - sevice and merchandising applications; costing systems and activity-based costing II - manufacturing applications. Tools for planning and control: master budget and responsibility accounting; flexible budgets, variances and management control I; flexible budgets, variances and management control II; income effects of alternative inventory-costing methods. Cost information for decisions: determining how costs behave; relevant revenues, relevant costs and the decision process; pricing decisions, product profitability decisions and cost management. Cost allocation and revenues: cost allocation I; cost allocation II; cost allocation - joint products and byproducts; revenues, revenue variances and customer-profitability analysis; process costing systems. Quality and jit: spoilage, reworked units and scrap; cost management - quality, time and the theory of constraints; operation costing, just-in-time systems and backflush costing; inventory management and just-in-time systems. Capital budgeting: captial budgeting and cost analysis; capital budgeting - a closer look. Management control systems: measuring input mix, yield and productivity; control systems, decentralization, transfer pricing and multinational considerations; systems choice - performance measurement and compensation.

Produkt-Details

• Reihe/Serie: Prentice Hall international editions
• Überarbeitung: George Foster, Srikant M. Datar
• Zusatzinfo: colour and b&w illustrations
• Verlagsort: Upper Saddle River
• Sprache: englisch
• Maße: 215 x 275 mm
• Gewicht: 2034 g
• Themenwelt: Wirtschaft ► Betriebswirtschaft / Management ► Controlling / Kostenrechnung
• Themenwelt: Wirtschaft ► Betriebswirtschaft / Management ► Finanzierung
• ISBN-10: 0-13-571217-3 / 0135712173
• ISBN-13: 978-0-13-571217-7 / 9780135712177
• Zustand: Neuware