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1.NEW cutting-edge topics that reflect changes occurring in the role of cost accounting in organizations are examined.
2.NEW and revised opening vignettes in each chapter to illustrate the relevance of chapter concepts in real business situations.
3.A streamlined presentation designed to simplify and streamline the presentation of various topics, making it as easy as possible for students to learn concepts, tools, and frameworks.
4.Increased focus on merchandising and service sectors, with corresponding de-emphasis of traditional manufacturing settings.
作者簡介
Charles T. Horngren
現職：Stanford University
Srikant M. Datar
現職：Harvard University
Madhav V. Rajan
現職：Stanford University
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
