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Cost accounting : a managerial emphasis.

HORNGREN Charles T. ; DATAR Srikant M. ; FOSTER George ; RAJAN Madhav ; ITTNER Christopher D.

PRENTICE HALL

2009

896

0-13-135558-9

133.57-HORNG

COMPTABILITE DE GESTION ; ANALYSE DES COUTS


Nbre d'exemplaires : 1
Cote Code barre Commentaire
1 [non empruntable]

ISBN 13 : 978-0-13-135558-3

Sommaire :
The accountant's role in the organization An introduction to cost terms and purposes
Cost-volume-profit analysis
Job costing
Activity-based costing and activity-based management
Master budget and responsibility accounting
Flexible budgets, direct-cost variances, and management control
Flexible budgets, overhead cost variances, and management control
Inventory costing and capacity analysis
Determining how costs behave
Decision making and relevant information
Pricing decisions and cost management
Strategy, balanced scorecard, and strategic profitability analysis
Cost allocation, customer-profitability analysis, and sales-variance analysis
Allocation of support-department costs, common costs, and revenues
Cost allocation : joint products and byproducts
Process costing
Spoilage, rework, and scrap
Balanced scorecard : quality, time, and the theory of constraints
Inventory management, just-in-time, and simplified costing methods
Capital budgeting and cost analysis
Management control systems, transfer pricing, and multinational Considerations
Performance measurement, compensation, and multinational considerations
Performance measurement, compensation, and multinational considerations

Notes : Réserve – Ask a librarian

Langue : Anglais

Edition : 13ème

Illustration(s) : Tableau(x) ; Schémas

Localisation : Bibliothèque Campus de Nice

Support : Papier

Etat : Présent

Propriétaire : Bibliothèque