GY교문사

Horngrens Cost Accounting 17/e

A Managerial Emphasis

Horngrens Cost Accounting 17/e
저자
Srikant M. Datar , Madhav V. Rajan
출간
2020-08-24
ISBN
9781292363073
형태
국배판변형 · 4도 · 무선철 · 1024쪽
가격
64,000 원
#원가관리회계#원가회계#관리회계#회계#Cost Accounting#Horngrens
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* 2024년 1월 15일부터 해외수입도서의 정가 변동이 불가피하여 정가가 변동되었습니다. 양해부탁드립니다.

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 emphasises 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.


목차

1. The Manager and Management Accounting 
2. An Introduction to Cost Terms and Purposes 
3. Cost–Volume–Profit Analysis 
4. Job Costing 
5. Activity-Based Costing and Activity-Based Management 
6. Master Budget and Responsibility Accounting 
7. Flexible Budgets, Direct-Cost Variances, and Management Control 
8. Flexible Budgets, Overhead Cost Variances, and Management Control 
9. Inventory Costing and Capacity Analysis 
10. Determining How Costs Behave 
11. Data Analytic Thinking and Prediction 
12. Decision Making and Relevant Information 
13. Strategy, Balanced Scorecard, and Strategic Profitability Analysis 
14. Pricing Decisions and Cost Management 
15. Cost Allocation, Customer-Profitability Analysis, and Sales-Variance Analysis 
16. Allocation of Support-Department Costs, Common Costs, and Revenues 
17. Cost Allocation: Joint Products and Byproducts 
18. Process Costing 
19. Spoilage, Rework, and Scrap 
20. Balanced Scorecard: Quality and Time 
21. Inventory Management, Just-in-Time, and Simplified Costing Methods 
22. Capital Budgeting and Cost Analysis 
23. Management Control Systems, Transfer Pricing, and Multinational Considerations 
24. Performance Measurement, Compensation, and Multi-national Considerations



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