Cost Management
McGraw-Hill Inc.,US (Verlag)
978-0-07-288255-1 (ISBN)
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Hilton/Maher/Selto (HMS) addresses traditional cost concepts, but makes cost accounting functional by focusing on measuring and managing costs. HMS maintains that, "Costs don't just happen," and with a pro-active approach toward costs, accountants can add value to an organization. Faculty will appreciate the new and more conventional chapter organization in the first two sections of the text. The real-world approach of this text, including the use of focus companies and the new accompanying focus sites, provides a realistic business environment, and aids in student comprehension and interest in the subject.
A Professor of Accounting at Cornell University, Professor Hilton teaches in the areas of managerial accounting and cost management systems. With bachelor's and master's degrees in accounting from The Pennsylvania State University, he received his Ph.D. from The Ohio State University. A Cornell faculty member since 1977, Professor Hilton also has taught accounting at Ohio State and the University of Florida, where he held the position of Walter J. Matherly Professor of Accounting. Prior to pursuing his doctoral studies, Hilton worked for Peat, Marwick, Mitchell and Company and served as an officer in the United States Air Force. Professor Hilton is a member of the Institute of Management Accountants and has been active in the American Accounting Association. He has served as associate editor of The Accounting Review and as a member of its editorial board. Hilton also has served on the editorial board of the Journal of Management Accounting Research. He has been a member of the resident faculties of both the Doctoral Consortium and the New Faculty Consortium sponsored by the American Accounting Association. With wide-ranging research interests, Hilton has published articles in many -journals, including the Journal of Accounting Research, The Accounting Review, -Management Science, Decision Sciences, The Journal of Economic Behavior and Organization, Contemporary Accounting Research, and the Journal of Mathematical Psychology. Author of Managerial Accounting, he also has published a monograph in the AAA Studies in Accounting Research series, is a co-author of Budgeting: Profit Planning and Control, and is a co-author of Cost Accounting: Concepts and Mana-ge-rial Applications. Professor Hilton's current research interests focus on contemporary cost management systems and international issues in managerial accounting. In recent years, he has toured manufacturing facilities and consulted with practicing managerial accountants in North America, Europe, Asia, and Australia. A Professor of Management at the University of California-Davis, Professor Maher previously taught at the University of Michigan, the University of Chicago, and the University of Washington. He also worked on the audit staff at Arthur Andersen & Co. and was a self-employed financial consultant for small -businesses. He received his BBA from Gonzaga University (which named him Distinguished Alumnus in 1989), and his MBA and Ph.D. from the University of Washington, and earned the CPA from the state of Washington. Professor Maher is president of the Management Accounting Section of the American Accounting Association, and has served on the editorial boards of The Accounting Review, Accounting Horizons, Journal of Management Accounting Research, and Management Accounting. Co-author of two leading textbooks, Principles of Accounting and Managerial Accounting, Maher has co-authored several additional books and monographs, including Internal Controls in U.S. Corporations and Management Incentive Compensation Plans, and published articles in many journals, including Management Accounting, The Journal of Accountancy, The Accounting Review, The Journal of Accounting Research, Financial Executive, and The Wall Street Journal. For his research on internal controls, Maher was awarded the American Accounting Association's Competitive Manuscript Award and the AICPA Notable Contribution to Literature Award. He has also received the award for the Outstanding Tax Manuscript, and from the students at the University of California's Graduate School of Management, he has received the Annual Outstanding Teacher Award three times and a special award for outstanding service twice Professor Selto has been on the faculty at the University of Colorado at Boulder since 1985, where he has taught accounting at the undergraduate and graduate levels and served as Division Chair of Accounting and Information Systems. Recently appointed as a Research Fellow of the University of Melbourne, Selto has taught at the University of Denver, the University of Colorado at Denver, and the University of Washington. Professor Selto holds MBA and Ph.D. degrees in accounting from the University of Washington, and BS and MS degrees in mechanical engineering, from Gonzaga University and the University of Utah, respectively. Prior to earning his MBA and Ph.D. degrees, he worked as a mechanical engineer and served as an officer in the US Army Corps of Engineers. Active in the American Accounting Association and its Management Accounting Section, Selto was the editor of the Education Research section of The Accounting Review and has served on the editorial boards of The Accounting Review, Journal of Management Accounting Research, Management Accounting Research, and Accounting Horizons. A researcher of management accounting and management control, Selto has published articles in Journal of Accounting Research, Accounting, Organizations and Society, Journal of Cost Management and Journal of Management Accounting Research, one of which was recognized as a Notable Contribution to the Management Accounting Literature.
Part I Setting the Stage: The Importance of Analyzing and Managing Costs 1.Cost Management and Management of the Value Chain 2.Product Costing Systems: Concepts and Design Issues 3.Cost Accumulation for Job-Shop and Batch Production Operations Part II Activity-Based Management 4.Activity-Based Costing Systems 5.Activity-Based Management 6.Managing Customer Profitability 7.Managing Quality and Time to Create Value Part III Process Costing and Cost Allocation 8.Process-Costing Systems 9.Joint-Process Costing 10. Managing and Allocating Support-Service Costs Part IV Planning and Decision Making 11. Cost Estimation 12. Financial and Cost-Volume-Profit Models 13. Cost Management and Decision Making 14. Making Long-Term Capital Investment Decisions 15. Budgeting and Financial Planning Part V Evaluating and Managing Performance: Creating and Managing Value-Added Effort 16. Standard Costing, Variance Analysis, and Kaizen Costing 17. Flexible Budgets, Overhead Cost Management, and Activity-Based Budgeting 18. Organizational Design, Responsibility Accounting, and Evaluation of Divisional Performance 19. Transfer Pricing 20. Using Lead and Lag Measures to Communicate, Motivate, and Evaluate 21. Incentive Systems and Performance Evaluation
| Erscheint lt. Verlag | 12.12.2002 |
|---|---|
| Verlagsort | New York |
| Sprache | englisch |
| Maße | 224 x 218 mm |
| Gewicht | 2230 g |
| Themenwelt | Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen |
| ISBN-10 | 0-07-288255-7 / 0072882557 |
| ISBN-13 | 978-0-07-288255-1 / 9780072882551 |
| Zustand | Neuware |
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