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| 內容簡介： |
1.NEWcutting-edgetopicsthatreflectchangesoccurringintheroleofcostaccountinginorganizationsareexamined.
2.NEWandrevisedopeningvignettesineachchaptertoillustratetherelevanceofchapterconceptsinrealbusinesssituations.
3.Astreamlinedpresentationdesignedtosimplifyandstreamlinethepresentationofvarioustopics,makingitaseasyaspossibleforstudentstolearnconcepts,tools,andframeworks.
4.Increasedfocusonmerchandisingandservicesectors,withcorrespondingde-emphasisoftraditionalmanufacturingsettings.
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| 關於作者： |
CharlesT.Horngren
現職：StanfordUniversity
SrikantM.Datar
現職：HarvardUniversity
MadhavV.Rajan
現職：StanfordUniversity
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| 目錄：
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Ch1TheManagerandManagementAccounting
Ch2AnIntroductiontoCostTermsandPurposes
Ch3Cost—Volume—ProfitAnalysis
Ch4JobCosting
Ch5Activity-BasedCostingandActivity-BasedManagement
Ch6MasterBudgetandResponsibilityAccounting
Ch7FlexibleBudgets,Direct-CostVariances,andManagementControl
Ch8FlexibleBudgets,OverheadCostVariances,andManagementControl
Ch9InventoryCostingandCapacityAnalysis
Ch10DeterminingHowCostsBehave
Ch11DecisionMakingandRelevantInformation
Ch12Strategy,BalancedScorecard,andStrategicProfitabilityAnalysis
Ch13PricingDecisionsandCostManagement
Ch14CostAllocation,Customer-ProfitabilityAnalysis,andSales-VarianceAnalysis
Ch15AllocationofSupport-DepartmentCosts,CommonCosts,andRevenues
Ch16CostAllocation:JointProductsandByproducts
Ch17ProcessCosting
Ch18Spoilage,Rework,andScrap
Ch19BalancedScorecard:QualityandTime
Ch20InventoryManagement,Just-in-Time,andSimplifiedCostingMethods
Ch21CapitalBudgetingandCostAnalysis
Ch22ManagementControlSystems,TransferPricing,andMultinationalConsiderations
Ch23PerformanceMeasurement,Compensation,andMultinationalConsiderations
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