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Horngren's Cost Accounting: A Managerial Emphasis (GE)
作  /  譯    者 : Srikant M. Datar,Madhav V. Rajan
I S B N -  13 : 9781292211541
I S B N -  10 : 1292211547
類             別: 成本會計
版             次: 16 版
年             份: 2018
規             格: 991 頁
出     版     商: Pearson Education
教師教學配件: 教師資源光碟(PowerPoint/教師手冊/題庫/習題解答)(教師專用)
     

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

作者:Srikant M. Datar
現職:Harvard University

作者:Madhav V. Rajan
現職:Stanford University

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