Cost accounting : a managerial emphasis

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Bibliographic Details
Main Author: Horngren, Charles T., 1926-2011 (Author)
Format: Book
Language: English
Published: Upper Saddle River, NJ : Pearson Prentice Hall, c2009
Edition: 13th ed.
Series: Charles T. Horngren series in accounting (Pearson)
Subjects:
nákladové účetnictví
kalkulace nákladů
cost accounting
monografie
monographs
ISBN: 9780136126638 0-13-612663-4
Physical Description: xxvii, 870 s. : il. (převážně barev.) ; 29 cm

Cover

Table of contents

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072 7 |a 657  |x Účetnictví  |2 Konspekt  |9 4 
080 |a 657.47  |2 MRF 
080 |a 657.474.5  |2 MRF 
080 |a (048.8)  |2 MRF 
245 0 0 |a Cost accounting :  |b a managerial emphasis /  |c Charles T. Horngren ... [et al.] 
250 |a 13th ed. 
260 |a Upper Saddle River, NJ :  |b Pearson Prentice Hall,  |c c2009 
300 |a xxvii, 870 s. :  |b il. (převážně barev.) ;  |c 29 cm 
490 1 |a Charles T. Horngren series in accounting 
504 |a Obsahuje bibliografické odkazy a rejstříky 
505 0 |a 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 
650 0 7 |a nákladové účetnictví  |7 ph115497  |2 czenas 
650 0 7 |a kalkulace nákladů  |7 ph166527  |2 czenas 
650 0 9 |a cost accounting  |2 eczenas 
655 7 |a monografie  |7 fd132842  |2 czenas 
655 9 |a monographs  |2 eczenas 
700 1 |a Horngren, Charles T.,  |d 1926-2011  |7 vse2006344661  |4 aut 
830 0 |a Charles T. Horngren series in accounting (Pearson) 
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