Cost Accounting A Managerial Emphasis |
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Author:
| Horngren, Charles T. Datar, Srikant M. Foster, George |
Series title: | Charles T. Horngren Series in Accounting Ser. |
ISBN: | 978-0-13-064815-0 |
Publication Date: | Feb 2002 |
Publisher: | Prentice Hall PTR
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Book Format: | Hardback |
List Price: | Contact Supplier contact
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Book Description:
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This acclaimed, number one market-leading book embraces the basic theme of different costs for different purposes. It reaches beyond cost accounting procedures to consider concepts, analyses, and management. Chapter topics cover: 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, variances,...
More DescriptionThis acclaimed, number one market-leading book embraces the basic theme of different costs for different purposes. It reaches beyond cost accounting procedures to consider concepts, analyses, and management. Chapter topics cover: 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, 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; quality, time, and the theory of constraints; inventory management, just-in-time, and backflush costing; capital budgeting and cost analysis; management control systems, transfer pricing, and multinational considerations; and performance measurement, compensation, and multinational considerations. For future accountant who want to enhance their understanding ofand ability tosolve cost accounting problems.