大拱桥--暨南大学学生门户 » 图书馆 » 会计 » Cost accounting : a managerial emphasis / Charles T. Horngren ... [et al.] = 成本与管理会计
名称 Cost accounting : a managerial emphasis / Charles T. Horngren ... [et al.] = 成本与管理会计
索引号 F23/E802.13
分类号 F23
F23(会计)
F2(经济计划与管理)
F(经济)
作者
出版社 北京 : 中国人民大学出版社, 2011.
ISBN
页数 [14], 699 p. : ill. ; 29 cm.
价格
标签
简介
注解 Rev. ed. of: Cost accounting : a managerial emphasis / Charles T. Horngren, Srikant M. Datar, George Foster. 12th ed. Based on: Cost accounting : managerial emphasis / Charles T. Horngren ... [et al.] Upper Saddle River, NJ : Pearson Prentice Hall, c2009. "教育部高校工商管理类教学指导委员会双语推荐教材". 附註 Includes bibliographical references (p. 832-835) and indexes. 內容 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.