Cost Accounting

A Managerial Emphasis, Fourth Canadian Edition

Charles Horngren, George Foster, Srikant M. Datar, Howard D. Teall, Maureen Gowing (Autoren)

Buch | Hardcover

960 Seiten

2006 | 4th edition
Prentice-Hall (Canada) (Verlag)
978-0-13-197190-5 (ISBN)

Titel ist leider vergriffen;
keine Neuauflage

Artikel merken

Appropriate for a one- or two-term Introductory/Intermediate level course in cost/management accounting. Also suitable for MBA level courses.

This market leader continues the basic theme of all previous editions: "different costs for different purposes."Cost Accounting, Fourth Canadian Edition, goes beyond cost accounting procedures and also stresses concepts, analysis and the use of cost accounting as a management tool.

PART ONE: Cost Accounting Fundamentals

1. The accountants Role in the Organization

2. An Introduction to Cost Terms and Purposes

3. Cost-Volume-Profit Analysis

4. Job Costing

5. Activity-Based Costing and Activity-Based Management

PART TWO: Tools for Planning and Control

6. Master Budget and Responsibility Accounting

7. Flexible Budgets, Variances, and Management Control I

8. Flexible Budgets, Variances, and Management Control II

9. Income Effects of Alternative Inventory Costing Methods

PART THREE: Cost Information for Decisions

10. Determining How Costs Behave

11. Decision Making and Relevant Information

12. Pricing Decisions, Product Profitability Decisions, and Cost Management

13. Strategy, Balanced Scorecard, and Strategic Profitability Analysis

PART FOUR: Cost Allocation and Revenues

14. Cost Allocation

15. Cost Allocation: Joint Products and Byproducts

16. Revenues, Sales Variances, and Customer Profitability Analysis

17. Process Costing

PART FIVE: Quality and JIT

18. Spoilage, Rework, and Scrap

19. Cost Management: Quality Time, and the Theory of Constraints

20. Inventory Management, Just-in-Time, and Backflush Costing

PART SIX: Capital Budgeting

21. Capital Budgeting and Cost Analysis

22. Capital Budgeting: A Closer Look

PART SEVEN: Management Control Systems

23. Management Control Systems, Transfer Pricing, and Multinational Considerations

24. Performance Measurement, Compensation, and Multinational Considerations

APPENDIX A: Notes on Compound Interest and Interest Table

APPENDIX B: Cost Accounting in Professional Examinations

NAME INDEX

SUBJECT INDEX

PHOTO/LITERARY CREDITS

Erscheint lt. Verlag	19.9.2006
Verlagsort	Scarborough
Sprache	englisch
Gewicht	2127 g
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Controlling / Kostenrechnung
ISBN-10	0-13-197190-5 / 0131971905
ISBN-13	978-0-13-197190-5 / 9780131971905
Zustand	Neuware