<図書>
Cost accounting : a managerial emphasis
責任表示 | Charles T. Horngren ... [et al.] |
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シリーズ | Charles T. Horngren series in accounting |
データ種別 | 図書 |
版 | 13th ed |
出版情報 | Upper Saddle River, N.J. : Pearson Prentice Hall , c2009 |
本文言語 | 英語 |
大きさ | xxvii, 870 p. : col. ill. ; 29 cm |
概要 | KEY BENEFIT Horngren's Cost Accounting defined the cost accounting market and continues to innovate today by consistently integrating the most current practice and theory. This acclaimed, number one ...arket-leading book embraces the basic theme of "different costs for different purposes." It reaches beyond cost accounting procedures to consider concepts, analyses, and management. This latest edition of Cost Accounting incorporates the latest research and most up-to-date thinking into all relevant chapters. KEY TOPICS Professional issues related to Management Accounting and Management Accountants are emphasized. Chapter topics cover the accountant's role in the organization to performance measurement, compensation, and multinational considerations. MARKET For future accountants who want to enhance their understanding of--and ability to--solve cost accounting problems. 続きを見る |
目次 | 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.続きを見る |
所蔵情報
状態 | 巻次 | 所蔵場所 | 請求記号 | 刷年 | 文庫名称 | 資料番号 | コメント | 予約・取寄 | 複写申込 | 自動書庫 |
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: casebound | 中央図 4A | 336.85/H 89 | 2009 |
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003212008000418 |
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書誌詳細
一般注記 | Includes indexes |
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著者標目 | Horngren, Charles T. (Charles Thomas), 1926- |
件 名 | LCSH:Cost accounting |
分 類 | LCC:HF5686.C8 DC22:658.15/11 |
書誌ID | 1001348942 |
ISBN | 9780136126638 |
NCID | BA85580784 |
巻冊次 | : casebound ; ISBN:9780136126638 ; XISBN:0136126634 |
登録日 | 2009.09.18 |
更新日 | 2009.09.18 |