內容簡介
Horngren’s Cost Accounting spells out the cost accounting market and continues to innovate by consistently integrating the most current practice and theory into the text. This acclaimed, market-leading text emphasizes the basic theme of “different costs for different purposes,” and reaches beyond cost accounting procedures to consider concepts, analyses, and management. The 17th Edition incorporates the latest research and most up-to-date thinking into all relevant chapters, so that students are prepared for the rewards and challenges they will face in the professional cost accounting world of today and tomorrow.
作者介紹
作者簡介
Srikant M. Datar
現職：Harvard University
Madhav V. Rajan
現職：University of Chicago
目錄
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 Data Analytic Thinking and Prediction
Ch12 Decision Making and Relevant Information
Ch13 Strategy, Balanced Scorecard, and Strategic Profitability Analysis
Ch14 Pricing Decisions and Cost Management
Ch15 Cost Allocation, Customer-Profitability Analysis, and Sales-Variance Analysis
Ch16 Allocation of Support-Department Costs, Common Costs, and Revenues
Ch17 Cost Allocation: Joint Products and Byproducts
Ch18 Process Costing
Ch19 Spoilage, Rework, and Scrap
Ch20 Balanced Scorecard: Quality and Time
Ch21 Inventory Management, Just-in-Time, and Simplified Costing Methods
Ch22 Capital Budgeting and Cost Analysis
Ch23 Management Control Systems, Transfer Pricing, and Multinational Considerations
Ch24 Performance Measurement, Compensation, and Multinational Considerations
