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题名/责任者:

Cost accounting : a managerial emphasis / Charles T. Horngren ... [et al.] = 成本与管理会计 / 查尔斯·T. 亨格瑞...[等]著 ; 王立彦改编.

版本说明:

13th ed.

出版发行项:

北京 : 中国人民大学出版社, 2011.

ISBN:

9787300133980 (pbk.)

载体形态项:

[14], 699 p. : ill. ; 29 cm.

变异题名:

成本与管理会计

丛编说明:

Business administration classics = 工商管理经典教材·会计与财务系列

附加个人名称:

Horngren, Charles T., 1926-

附加个人名称:

Horngren, Charles T., 1926- Cost accounting.

附加个人名称:

Wang，Liyan

论题主题:

Cost accounting.

中图法分类号:

F234.2

一般附注:

Rev. ed. of: Cost accounting : a managerial emphasis / Charles T. Horngren, Srikant M. Datar, George Foster. 12th ed.

一般附注:

Based on: Cost accounting : managerial emphasis / Charles T. Horngren ... [et al.] Upper Saddle River, NJ : Pearson Prentice Hall, c2009.

一般附注:

"教育部高校工商管理类教学指导委员会双语推荐教材".

书目附注:

Includes bibliographical references (p. 832-835) and indexes.

内容附注:

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.

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