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Horngren’s Cost Accounting: A Managerial Emphasis (GE)16版

Horngren’s Cost Accounting: A Managerial Emphasis (GE)16版

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內容簡介

  1.Use the most current information to prepare students for their field
  (1)Emphasis on Global Issues reflect today’s increasingly global business environment.
  (2)Focus on merchandising and service sectors (versus traditional manufacturing settings) highlight the shifts in the US and world economies.
  (3)Emphasis on sustainability as one of the critical managerial challenges of the coming decades.
  (4)More focus on the role of accounting concepts and systems in fostering and supporting innovation and entrepreneurial activities in firms.
  (5)Cutting-edge topics are covered.

  2.Provide a solid presentation of accounting hallmarks with a great emphasis on strategy
  (1)Strategy maps are presented as a useful tool to implement the balanced scorecard and a simplified presentation of how income statements of companies can be analyzed from the strategic perspective of product differentiation or cost leadership.
  (2)Try It examples are simple and focus on key ideas or concepts. They are located after a particular concept or calculation, and invite student to practice what they have just learned.
  (3)Becker Multiple Choice Questions in the assignment material probe students’ knowledge of the chapter material and their ability to think critically about key concepts.  
  (4)Opening Vignettes. Each chapter opens with a vignette on a real company situation. The vignettes get students engaged in a business situation, or dilemma, illustrating why and how the concepts in the chapter are relevant in business.
  (5)Concepts in Action Boxes. Found in every chapter, these boxes cover real-world cost accounting issues across a variety of industries including automobile racing, defense contracting, entertainment, manufacturing, and retailing.
 

作者介紹

作者簡介

Srikant M. Datar


  現職:Harvard University

Madhav V. Rajan

  現職:Stanford University
 

目錄

Ch 1 The Manager and Management Accounting
Ch 2 An Introduction to Cost Terms and Purposes
Ch 3 Cost–Volume–Profit Analysis
Ch 4 Job Costing
Ch 5 Activity-Based Costing and Activity-Based Management
Ch 6 Master Budget and Responsibility Accounting
Ch 7 Flexible Budgets, Direct-Cost Variances, and Management Control
Ch 8 Flexible Budgets, Overhead Cost Variances, and Management Control
Ch 9 Inventory Costing and Capacity Analysis
Ch10 Determining How Costs Behave
Ch11 Decision Making and Relevant Information
Ch12 Strategy, Balanced Scorecard, and Strategic Profitability Analysis
Ch13 Pricing Decisions and Cost Management
Ch14 Cost Allocation, Customer-Profitability Analysis, and Sales-Variance Analysis
Ch15 Allocation of Support-Department Costs, Common Costs, and Revenues
Ch16 Cost Allocation: Joint Products and Byproducts
Ch17 Process Costing
Ch18 Spoilage, Rework, and Scrap
Ch19 Balanced Scorecard: Quality and Time
Ch20 Inventory Management, Just-in-Time, and Simplified Costing Methods
Ch21 Capital Budgeting and Cost Analysis
Ch22 Management Control Systems, Transfer Pricing, and Multinational Considerations
Ch23 Performance Measurement, Compensation, and Multinational Considerations
 

詳細資料

  • ISBN:9781292211541
  • 叢書系列:成本會計
  • 規格:平裝 / 991頁 / 21.5 x 27.4 x 3.2 cm / 普通級 / 全彩印刷 / 16版
  • 出版地:台灣

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