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Horngren’s Cost Accounting: A Managerial Emphasis (GE)16版

Horngren’s

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訂購需時10-14天
9781292211541
Srikant M. Datar
華泰文化
2017年8月09日
483.00  元
HK$ 483  






ISBN:9781292211541
  • 叢書系列:成本會計
  • 規格:平裝 / 991頁 / 21.5 x 27.4 x 3.2 cm / 普通級
    成本會計


  • 商業理財 > 會計/統計 > 成本會計











      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.





    Ch 1 The Manager and Management Accounting

    Ch 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




    其 他 著 作
    1. Horngren成本會計學(上)(17版)
    2. Horngren’s Cost Accounting: A Managerial Emphasis (Global Edition)
    3. 成本會計 強調管理 14/e 下
    4. 成本會計 強調管理(上) 14/e