ESCP Europe

Item type

Book

Language

anglais

Pages

xxviii, 896 p.

Edition

13th ed.

Publication year

2009

Content notes

1. The accountant's role in the organization --- 2. An introduction to cost terms and purposes --- 3. Cost-volume profit analysis --- 4. Job costing --- 5. Activity-based costing and activity-based management --- 6. Master budget and responsibility accounting --- 7. Flexible budgets, direct-cost variances, and management control --- 8. Flexible budgets, overhead-cost variances, and management control --- 9. Inventory costing and capacity analysis --- 10. Determining how costs behave --- 11. Decision-making and relevant information --- 12. Pricing decisions and cost management --- 13. Strategy, balanced scorecard, and strategic profitability analysis --- 14. Cost allocation, customer-profitability analysis, and sales-variance analysis --- 15. Allocation of support department costs, common costs and revenues --- 16. Cost allocation: joint products and byproducts --- 17. Process costing --- 18. Spoilage rework, and scrap --- 19. Balanced scorecard: quality, time, and the theory of constraints --- 20. Inventory management, just-in-time, and backflush costing --- 21. Capital budgeting and cost analysis --- 22. Management control systems, transfer pricing, and multinational considerations --- 23. Performance measurement, compensation, and multinational considerations.

"For undergraduate and MBA students taking a Cost or Management Accounting course. Emphasizing the "different costs for different purposes," this text focuses on strategy and the decision making process. With a tradition of being the market leading text and professional standard, the new edition has deepened it's strategic focus and emphasis, and invested in market breaking MyAccountingLab tutorial support" by Worldcat.

1. The accountant's role in the organization --- 2. An introduction to cost terms and purposes --- 3. Cost-volume profit analysis --- 4. Job costing --- 5. Activity-based costing and activity-based management --- 6. Master budget and responsibility accounting --- 7. Flexible budgets, direct-cost variances, and management control --- 8. Flexible budgets, overhead-cost variances, and management control --- 9. Inventory costing and capacity analysis --- 10. Determining how costs behave --- 11. Decision-making and relevant information --- 12. Pricing decisions and cost management --- 13. Strategy, balanced scorecard, and strategic profitability analysis --- 14. Cost allocation, customer-profitability analysis, and sales-variance analysis --- 15. Allocation of support department costs, common costs and revenues --- 16. Cost allocation: joint products and byproducts --- 17. Process costing --- 18. Spoilage rework, and scrap --- 19. Balanced scorecard: quality, time, and the theory of constraints --- 20. Inventory management, just-in-time, and backflush costing --- 21. Capital budgeting and cost analysis --- 22. Management control systems, transfer pricing, and multinational considerations --- 23. Performance measurement, compensation, and multinational considerations..