Cost accounting : a managerial emphasis / / Charles T. Horngren, Stanford University, Srikant M. Datar, Harvard University, Madhav V. Rajan, Stanford University

• Autore: Horngren Charles T. <1926->
• Pubblicazione: Harlow, England : , : Pearson, , 2015; ©2015
• Edizione: Fifteenth edition.
• Descrizione fisica: 1 online resource (962 pages) : color illustrations
• Disciplina: 658.15/11
• Soggetto topico: Cost accounting
• Persona (resp. second.): DatarSrikant M.; RajanMadhav V.
• Note generali: "Global edition"--Cover.
• Nota di bibliografia: Includes bibliographical references and index.
• Nota di contenuto: Cover -- Brief Contents -- Contents -- About the Authors -- Preface -- Chapter 1: The Manager and Management Accounting -- iTunes Variable Pricing: Downloads are Down, but Profits are Up -- Financial Accounting, Management Accounting, and Cost Accounting -- Strategic Decisions and the Management Accountant -- Value-Chain and Supply-Chain Analysis and Key Success Factors -- Value-Chain Analysis -- Supply-Chain Analysis -- Key Success Factors -- Concepts in Action: Trader Joe's Recipe for Cost Leadership -- Decision Making, Planning, and Control: The Five-Step Decision-Making Process -- Key Management Accounting Guidelines -- Cost-Benefit Approach -- Behavioral and Technical Considerations -- Different Costs for Different Purposes -- Organization Structure and the Management Accountant -- Line and Staff Relationships -- The Chief Financial Officer and the Controller -- Management Accounting Beyond the Numbers -- Professional Ethics -- Institutional Support -- Typical Ethical Challenges -- Problem for Self-Study -- Decision Points -- Terms to Learn -- Assignment Material -- Questions -- Exercises -- Problems -- Chapter 2: An Introduction to Cost Terms and Purposes -- High Fixed Costs Bankrupt Twinkie Maker -- Costs and Cost Terminology -- Direct Costs and Indirect Costs -- Cost Allocation Challenges -- Factors Affecting Direct/Indirect Cost Classifications -- Cost-Behavior Patterns: Variable Costs and Fixed Costs -- Cost Drivers -- Concepts in Action: Zipcar Helps Twitter Reduce Fixed Costs -- Relevant Range -- Relationships Between Types of Costs -- Total Costs and Unit Costs -- Unit Costs -- Use Unit Costs Cautiously -- Business Sectors, Types of Inventory, Inventoriable Costs, and Period Costs -- Manufacturing-, Merchandising-, and Service-Sector Companies -- Types of Inventory -- Commonly Used Classifications of Manufacturing Costs. ; Inventoriable Costs -- Period Costs -- Illustrating the Flow of Inventoriable Costs and Period Costs -- Manufacturing-Sector Example -- Recap of Inventoriable Costs and Period Costs -- Prime Costs and Conversion Costs -- Concepts in Action: Cost Structure at Nordstrom -- Measuring Costs Requires Judgment -- Measuring Labor Costs -- Overtime Premium and Idle Time -- Benefits of Defining Accounting Terms -- Different Meanings of Product Costs -- A Framework for Cost Accounting and Cost Management -- Calculating the Cost of Products, Services, and Other Cost Objects -- Obtaining Information for Planning and Control and Performance Evaluation -- Analyzing the Relevant Information for Making Decisions -- Problem for Self-Study -- Decision Points -- Terms to Learn -- Assignment Material -- Questions -- Exercises -- Problems -- Chapter 3: Cost-Volume-Profit Analysis -- How "The Biggest Rock Show Ever" Turned a Big Profit -- Essentials of CVP Analysis -- Contribution Margin -- Expressing CVP Relationships -- Cost-Volume-Profit Assumptions -- Breakeven Point and Target Operating Income -- Breakeven Point -- Target Operating Income -- Target Net Income and Income Taxes -- Using CVP Analysis for Decision Making -- Decision to Advertise -- Decision to Reduce the Selling Price -- Determining Target Prices -- Sensitivity Analysis and Margin of Safety -- Cost Planning and CVP -- Alternative Fixed-Cost/Variable-Cost Structures -- Operating Leverage -- Concepts in Action: Cost-Volume-Profit Analysis Makes Megabus a Mega-Success -- Effects of Sales Mix on Income -- CVP Analysis in Service and Not-for-Profit Organizations -- Contribution Margin Versus Gross Margin -- Problem for Self-Study -- Decision Points -- Appendix: Decision Models and Uncertainty -- Terms to Learn -- Assignment Material -- Questions -- Exercises -- Problems -- Chapter 4: Job Costing. ; Job Costing and "Green" Home Construction -- Building-Block Concepts of Costing Systems -- Job-Costing and Process-Costing Systems -- Job Costing: Evaluation and Implementation -- Time Period Used to Compute Indirect-Cost Rates -- Normal Costing -- General Approach to Job Costing Using Normal Costing -- Concepts in Action: The Job Costing "Game Plan" at the New Cowboys Stadium -- The Role of Technology -- Concepts in Action: Home Depot Undergoes an Inventory Management "Fix-It" -- Actual Costing -- A Normal Job-Costing System in Manufacturing -- General Ledger -- Explanations of Transactions -- Subsidiary Ledgers -- Nonmanufacturing Costs and Job Costing -- Budgeted Indirect Costs and End-of-Accounting-Year Adjustments -- Underallocated and Overallocated Indirect Costs -- Adjusted Allocation-Rate Approach -- Proration Approach -- Writeoff to Cost of Goods Sold Approach -- Choosing Among Approaches -- Variations from Normal Costing: A Service-Sector Example -- Problem for Self-Study -- Decision Points -- Terms to Learn -- Assignment Material -- Questions -- Exercises -- Problems -- Chapter 5: Activity-Based Costing and Activity-Based Management -- LG Electronics Reduces Costs and Inefficiencies through Activity-Based Costing -- Broad Averaging and Its Consequences -- Undercosting and Overcosting -- Product-Cost Cross-Subsidization -- Simple Costing System at Plastim Corporation -- Design, Manufacturing, and Distribution Processes -- Simple Costing System Using a Single Indirect-Cost Pool -- Applying the Five-Step Decision-Making Process at Plastim -- Refining a Costing System -- Reasons for Refining a Costing System -- Guidelines for Refining a Costing System -- Activity-Based Costing Systems -- Plastim's ABC System -- Cost Hierarchies -- Implementing Activity-Based Costing -- Implementing ABC at Plastim -- Comparing Alternative Costing Systems. ; Considerations in Implementing Activity-Based Costing Systems -- Benefits and Costs of Activity-Based Costing Systems -- Behavioral Issues in Implementing Activity-Based Costing Systems -- Activity-Based Management -- Pricing and Product-Mix Decisions -- Cost Reduction and Process Improvement Decisions -- Design Decisions -- Planning and Managing Activities -- Activity-Based Costing and Department Costing Systems -- ABC in Service and Merchandising Companies -- Concepts in Action: Pincky Inc.: Capacity Costs and Time Driven Activity-Based Costing -- Problem for Self-Study -- Decision Points -- Terms to Learn -- Assignment Material -- Questions -- Exercises -- Problems -- Chapter 6: Master Budget and Responsibility Accounting -- Scrimping" at the Ritz: Master Budgets -- Budgets and the Budgeting Cycle -- Strategic Plans and Operating Plans -- Budgeting Cycle and Master Budget -- Advantages and Challenges of Implementing Budgets -- Promoting Coordination and Communication -- Providing a Framework for Judging Performance and Facilitating Learning -- Motivating Managers and Other Employees -- Challenges in Administering Budgets -- Developing an Operating Budget -- Time Coverage of Budgets -- Steps in Preparing an Operating Budget -- Financial Planning Models and Sensitivity Analysis -- Concepts in Action: Web-Enabled Budgeting and Hendrick Motorsports -- Budgeting and Responsibility Accounting -- Organization Structure and Responsibility -- Feedback -- Responsibility and Controllability -- Human Aspects of Budgeting -- Budgetary Slack -- Stretch Targets -- Kaizen Budgeting -- Budgeting in Multinational Companies -- Problem for Self-Study -- Decision Points -- Appendix: The Cash Budget -- Preparation of Budgets -- Sensitivity Analysis and Cash Flows -- Terms to Learn -- Assignment Material -- Questions -- Exercises -- Problems. ; Chapter 7: Flexible Budgets, Direct-Cost Variances, and Management Control -- SingaDeli Bakery -- Static Budgets and Variances -- The Use of Variances -- Static Budgets and Static-Budget Variances -- Flexible Budgets -- Flexible-Budget Variances and Sales-Volume Variances -- Sales-Volume Variances -- Flexible-Budget Variances -- Concepts in Action: Flexible Budgets at Corning -- Standard Costs for Variance Analysis -- Obtaining Budgeted Input Prices and Budgeted Input Quantities -- Price Variances and Efficiency Variances for Direct-Cost Inputs -- Price Variances -- Efficiency Variance -- Journal Entries Using Standard Costs -- Implementing Standard Costing -- Concepts in Action: Starbucks Reduces Direct-Cost Variances to Brew a Turnaround -- Management's Use of Variances -- Multiple Causes of Variances -- When to Investigate Variances -- Using Variances for Performance Measurement -- Organization Learning -- Continuous Improvement -- Financial and Nonfinancial Performance Measures -- Benchmarking and Variance Analysis -- Problem for Self-Study -- Decision Points -- Appendix: Mix and Yield Variances for Substitutable Inputs -- Terms to Learn -- Assignment Material -- Questions -- Exercises -- Problems -- Chapter 8: Flexible Budgets, Overhead Cost Variances, and Management Control -- Planning Fixed and Variable Overhead Costs at Tesla Motors -- Planning of Variable and Fixed Overhead Costs -- Planning Variable Overhead Costs -- Planning Fixed Overhead Costs -- Standard Costing at Webb Company -- Developing Budgeted Variable Overhead Rates -- Developing Budgeted Fixed Overhead Rates -- Variable Overhead Cost Variances -- Flexible-Budget Analysis -- Variable Overhead Efficiency Variance -- Variable Overhead Spending Variance -- Journal Entries for Variable Overhead Costs and Variances -- Fixed Overhead Cost Variances -- Production-Volume Variance. ; Interpreting the Production-Volume Variance.
• Sommario/riassunto: For undergraduate and MBA Cost or Management Accounting courses The text that defined the cost accounting market. Horngren's Cost Accounting, defined the cost accounting market and continues to innovate today 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. This edition incorporates the latest research and most up-to-date thinking into all relevant chapters and more MyAccountingLab® coverage! MyAccountingLab is web-based tutorial and assessment software for accounting that not only gives students more "I Get It" moments, but gives instructors the flexibility to make technology an integral part of their course, or a supplementary resource for students. Please note that the product you are purchasing does not include MyAccountingLab. MyAccountingLab Join over 11 million students benefiting from Pearson MyLabs. This title can be supported by MyAccountingLab, an online homework and tutorial system designed to test and build your understanding. Would you like to use the power of MyAccountingLab to accelerate your learning? You need both an access card and a course ID to access MyAccountingLab. These are the steps you need to take: 1. Make sure that your lecturer is already using the system Ask your lecturer before purchasing a MyLab product as you will need a course ID from them before you can gain access to the system. 2. Check whether an access card has been included with the book at a reduced cost If it has, it will be on the inside back cover of the book. 3. If you have a course ID but no access code, you can; benefit from MyAccountingLab at a reduced price by purchasing a pack containing a copy of the book and an access code for MyAccountingLab (ISBN : 9781292079080) 4. If your lecturer is using the MyLab and you would like to purchase the product... Go to www.myaccountinglab.com to buy access to this interactive study programme. For educator access, contact your Pearson representative. To find out who your Pearson representative is, visit www.pearsoned.co.uk/replocator &nbsp.
• Titolo autorizzato: Cost accounting
• ISBN: 9781292018225 (pbk.); 1292018224 (pbk.)
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910154777403321
• Lo trovi qui: Univ. Federico II