Horngren, Charles T.
Cost accounting : a managerial emphasis. / Charles T. Horngren - Toronto: Prentice - Hall, 2004. - iv, 24-36 p.: 28cm.
Contents: The Accountant's role in the organization -- An Introduction of cost terms and purposes -- Costs- volume - profit analysis -- Job costing -- Activity-based costing and activity-based management -- Master budget and responsibility accounting -- Flexible budgets, variances and management control I -- Flexible budgets, variances and management control II -- Income effects of alternative inventory costing methods -- Determining how costs behave -- Decision making and relevant information -- Pricing decisions, products profitability decisions, and cost management -- Strategy, balanced scorecard, and strategic profitability analysis -- Cost allocation -- Cost allocation: Joint products by-products -- Revenues, sales variances and customers profitability analysis -- Process costing -- Spoilage, rework and scrap -- Cost management : quality, time and the theory of constraints -- Inventory management, just-in-time, and backflush costing -- Capital budgeting : a closer look -- Management control systems, transfer pricing, and multinational considerations -- Performance measurement, compensation, multinational considerations.
0130391425
HF5686.C8 C671
Cost accounting : a managerial emphasis. / Charles T. Horngren - Toronto: Prentice - Hall, 2004. - iv, 24-36 p.: 28cm.
Contents: The Accountant's role in the organization -- An Introduction of cost terms and purposes -- Costs- volume - profit analysis -- Job costing -- Activity-based costing and activity-based management -- Master budget and responsibility accounting -- Flexible budgets, variances and management control I -- Flexible budgets, variances and management control II -- Income effects of alternative inventory costing methods -- Determining how costs behave -- Decision making and relevant information -- Pricing decisions, products profitability decisions, and cost management -- Strategy, balanced scorecard, and strategic profitability analysis -- Cost allocation -- Cost allocation: Joint products by-products -- Revenues, sales variances and customers profitability analysis -- Process costing -- Spoilage, rework and scrap -- Cost management : quality, time and the theory of constraints -- Inventory management, just-in-time, and backflush costing -- Capital budgeting : a closer look -- Management control systems, transfer pricing, and multinational considerations -- Performance measurement, compensation, multinational considerations.
0130391425
HF5686.C8 C671