Horngren's Cost Accounting: A Managerial Emphasis (Global Ed. 16 Ed.) | 誠品線上

Horngren's Cost Accounting: A Managerial Emphasis (Global Ed. 16 Ed.)

內容簡介

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

作者介紹 ■作者簡介Srikant M. Datar現職：Harvard UniversityMadhav V. Rajan現職：Stanford University

產品目錄

產品目錄 Ch 1 The Manager and Management AccountingCh 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

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