Cost accounting : a managerial emphasis /
| Hlavní autor: | |
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| Další autoři: | |
| Médium: | Kniha |
| Jazyk: | English |
| Vydáno: |
Upper Saddle River, NJ, New Delhi :
Pearson Prentice Hall,
c1994.
|
| Vydání: | 8th ed. |
| Edice: | Charles T. Horngren series in accounting
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| Témata: | |
| Classic Catalogue: | View this record in Classic Catalogue |
Obsah:
- 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.