Management accounting:
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Cincinnati, Ohio
South-Western Publ.
1994
|
| Ausgabe: | 3. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XX, 940 S. graph. Darst. |
| ISBN: | 0538829583 |
Internformat
MARC
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| 100 | 1 | |a Hansen, Don R. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Management accounting |c Don R. Hansen ; Maryanne M. Mowen |
| 250 | |a 3. ed. | ||
| 264 | 1 | |a Cincinnati, Ohio |b South-Western Publ. |c 1994 | |
| 300 | |a XX, 940 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 650 | 7 | |a Contabilidade gerencial |2 larpcal | |
| 650 | 7 | |a Management accounting |2 gtt | |
| 650 | 4 | |a Managerial accounting | |
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| 700 | 1 | |a Mowen, Maryanne M. |e Verfasser |4 aut | |
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Datensatz im Suchindex
| _version_ | 1804123259541651456 |
|---|---|
| adam_text | CONTENTS IN BRIEF
1 Introduction: The Role, History, and Direction of Management 1
Accounting
PART 1 COST ACCUMULATION AND
PRODUCT COSTING
2 Cost Concepts and Terminology 24
3 Job Order Costing 64
4 Process Costing 124
5 Allocation: Service Center Costs and Other Concepts 169
6 Product Costing and Cost Management: The Advanced 206
Manufacturing Environment
Comprehensive Case 269
PART 2 MANAGERIAL DECISION MAKING
7 Special Pricing Decisions and Cost Behavior 282
8 Cost Volume Profit Analysis: A Managerial Planning Tool 330
9 Variable Costing: A Useful Management Tool 372
10 Relevant Costs for Special Decisions 415
11 Capital Investment Decisions 459
12 Capital Investment: Additional Considerations 498
13 Decision Making in the Advanced Manufacturing Environment 543
Comprehensive Case 601
i Contents in Brief
PART 3 PLANNING AND CONTROL
14 Budgeting for Planning and Control 606
15 Standard Costing: A Managerial Control Tool 669
16 Planning and Control: The Advanced Manufacturing 717
Environment
17 Quality Costs and Productivity: Measurement and Control 769
18 Decentralization, Performance Evaluation, and Transfer Pricing 824
19 International Issues in Management Accounting 873
Comprehensive Case 905
j
CONT
1 Introduction: The Role, History, and
Direction of Management Accounting 1
ACCOUNTING INFORMATION
AND MANAGEMENT 3
The Study of Accounting 3 Information Needs of
Managers 3 The Management Process 3 Organiza¬
tion Type 4
MANAGEMENT ACCOUNTING
AND FINANCIAL ACCOUNTING 5
THE MANAGEMENT ACCOUNTANT 6
The Controller 6
TRENDS AFFECTING MANAGEMENT
ACCOUNTING 7
Just in Time Manufacturing 8 Quality Emphasis 9
Product Diversity and Shorter Product Life Cycles 9
Computer Integrated Manufacturing 9 Advances in
Information Technology 10 Deregulation in the Ser¬
vice Industry 10 Implications for Management
Accounting 10
MANAGEMENT ACCOUNTING
AND ETHICAL CONDUCT 11
Ethical Behavior 12 Implications for Management
Accounting 13 Standards of Ethical Conduct for Man¬
agement Accountants 13
ENTS
CERTIFICATION 16
The CPA 16 The CMA 16 The CIA 17
SUMMARY OF LEARNING OBJECTIVES 17
KEY TERMS 17
QUESTIONS 18
PROBLEMS 18
PART 1
COST ACCUMULATION AND
PRODUCT COSTING
2 Cost Concepts and Terminology 24
ORGANIZATIONAL FRAMEWORK 26
BASIC COST CONCEPTS 27
FUNCTIONAL CLASSIFICATION OF COSTS 29
Direct Manufacturing Costs 29 Indirect Manufactur¬
ing Costs 30 Nonmanufacturing Costs 30 Related
Cost Concepts 31
FINANCIAL STATEMENTS AND THE
FUNCTIONAL CLASSIFICATION 33
Cost of Goods Manufactured 33 Cost Rows in a Man¬
ufacturing Organization 34 Comparison to Merchan
dising Organizations 36 Comparison to Service Orga¬
nizations 37
CLASSIFICATION BY COST BEHAVIOR 38
Fixed Costs 39 Graphical Illustration of Fixed Costs 40
Variable Costs 40 Graphical Illustration of Variable
Costs 42 Mixed Costs 43 Income Statement: Classi¬
fication by Cost Behavior 43 Cost Behavior and Cost
Systems 45
SUMMARY OF LEARNING OBJECTIVES 46
KEY TERMS 47
REVIEW PROBLEM 47
QUESTIONS 49
EXERCISES 49
PROBLEMS 54
MANAGERIAL DECISION CASES 60
3 Job Order Costing 64
TWO ISSUES: COST ASSIGNMENT
AND COST MEASUREMENT 66
Importance of Unit Costs to Manufacturing Firms 66
Importance of Unit Costs to Nonmanufacturing Firms 67
Production of Unit Cost Information 67
JOB ORDER AND PROCESS COSTING: TWO WAYS
TO ASSIGN COST TO UNITS PRODUCED 68
Job Order Production and Costing 68 Process Produc¬
tion and Costing 69
ACTUAL COSTING AND NORMAL COSTING:
TWO WAYS TO MEASURE COST 69
Actual Costing 69 Normal Costing 71
OVERHEAD APPLICATION: A NORMAL
COSTING VIEW 72
Predetermined Overhead Rates 72 Measures of Pro¬
duction Activity 72 Activity Level Choices 74 The
Basic Concept of Overhead Application 74 Disposition
of Overhead Variances 76
JOB ORDER COSTING: GENERAL
DESCRIPTION 78
Materials Requisition 79 Job Time Tickets 80 Over¬
head Application 80 Unit Cost Calculation 81
JOB ORDER COSTING: SPECIFIC
COST FLOW DESCRIPTION 81
Accounting for Materials 82 Accounting for Direct
Labor Cost 82 Accounting for Overhead 84
Accounting for Finished Goods 85 Accounting for
Cost of Goods Sold 86 Accounting for Nonmanufac¬
turing Costs 88
SINGLE VERSUS MULTIPLE
OVERHEAD RATES 90
SUMMARY OF LEARNING OBJECTIVES 92
KEY TERMS 93
REVIEW PROBLEM 93
QUESTIONS 94
EXERCISES 95
PROBLEMS 102
MANAGERIAL DECISION CASES 111
4 Process Costing 124
CHOICE OF A COST ACCUMULATION
METHOD 126
PROCESS MANUFACTURING CHARACTERISTICS
AND COST FLOWS 127
Process Manufacturing 127 Process Costing: Cost
Flows 128 Cost Accumulation: The Production Report
129
OUTPUT MEASUREMENT: THE CONCEPT OF
EQUIVALENT UNITS 130
ACCOUNTING FOR PROCESS COSTS 132
WEIGHTED AVERAGE COSTING 133
Production Report 136 Evaluation of the Weighted
Average Method 136
SOME COMPLICATIONS OF
PROCESS COSTING 137
Nonuniform Application of Manufacturing Inputs 137
Multiple Departments 140
APPENDIX: PRODUCTION REPORT:
FIFO COSTING 142
SUMMARY OF LEARNING OBJECTIVES 147
KEY TERMS 148
REVIEW PROBLEM 148
QUESTIONS 150
EXERCISES 150
PROBLEMS 157
MANAGERIAL DECISION CASES 164
5 Allocation: Service Center Costs
and Other Concepts 169
SERVICE DEPARTMENT COST ALLOCATION:
FURTHER REFINEMENT OF OVERHEAD 172
OBJECTIVES OF ALLOCATION 174
SELECTION OF COST ALLOCATION
BASES: CAUSAL FACTORS 175
ALLOCATION: BUDGETED VERSUS
ACTUAL COSTS 176
COST BEHAVIOR: SEPARATE ALLOCATION
OF FIXED AND VARIABLE COSTS 177
Allocation of Variable Costs 177 Allocation of Fixed
Costs 178 Fixed Versus Variable Bases: A Note of Cau
tion 179
CHOOSING A SERVICE DEPARTMENT
COST ALLOCATION METHOD 180
THE DIRECT METHOD OF ALLOCATION 181
THE SEQUENTIAL METHOD OF
ALLOCATION 183
DEPARTMENTAL OVERHEAD RATES
AND PRODUCT COSTING 185
APPENDIX: THE RECIPROCAL METHOD
OF ALLOCATION 185
Total Cost of Service Departments 186 Allocation to
Producing Departments 187
SUMMARY OF LEARNING OBJECTIVES 187
KEY TERMS 188
REVIEW PROBLEM 188
QUESTIONS 190
EXERCISES 190
PROBLEMS 195
MANAGERIAL DECISION CASES 202
6 Product Costing and Cost
Management: The Advanced
Manufacturing Environment 206
THE LIMITATIONS OF CONVENTIONAL
PRODUCT COSTING 208
Overhead Assignment: The Source of the Problem 209
Overhead Costing: A Single Product Setting 210 Over¬
head Costing: Multiple Product Setting with Unit Based
Cost Drivers 210 Why Unit Based Cost Drivers Fail
213
ACTIVITY BASED PRODUCT COSTING:
BASIC CONCEPTS 215
First Stage Procedure: Activity Grouping and Cost
Assignment 215 Second Stage Procedure: Assigning
Costs to Products 217 Comparison of Product Costs
218
ACTIVITY BASED PRODUCT COSTING:
MORE DETAIL 219
Activity Classification and Homogeneous Sets 219
Cost Assignment 221 An Illustrative Example 221
Comparison with Conventional Costing 223 The
XV
Choice of Cost Drivers 224 ABC and Service Organi¬
zations 225
WHEN TO USE AN ABC SYSTEM 227
JIT MANUFACTURING AND
1 PRODUCT COSTING 229
JIT Compared with Traditional Manufacturing 230 JIT
and the Traceability of Overhead Costs 232 Product
Costing Accuracy and JIT 233 JIT and the Allocation
of Service Center Costs 235 JIT s Effect on Direct
Labor Costs 236 JIT s Effect on Inventory Valuation
236 JIT s Effect on Job Order Costing 236 Process
Costing and JIT 237 JIT and Automation 237 Back
flush Costing 238 A Broader View of Product Costs
239
SUMMARY OF LEARNING OBJECTIVES 240
KEY TERMS 241
REVIEW PROBLEM 241
QUESTIONS 243
EXERCISES 244
PROBLEMS 252
MANAGERIAL DECISION CASES 264
COMPREHENSIVE CASE 269
PART 2
MANAGERIAL DECISION MAKING
7 Special Pricing Decisions
and Cost Behavior 282
THE ROLE OF COST BEHAVIOR IN
SPECIAL PRICING DECISIONS 284
Special Conditions and Special Prices 284 Incremental
Costs, Cost Behavior, and Pricing 285
COST BEHAVIOR 286
Time Horizon 286 Activity Level Measures 287
Variable Costs 288 Fixed Costs 291 Mixed Costs 293
METHODS FOR SEPARATING MIXED COSTS INTO
FIXED AND VARIABLE COMPONENTS 295
The High Low Method 296 Scatterplot Method 297
The Method of Least Squares 299
MANAGERIAL JUDGMENT 307
SUMMARY OF LEARNING OBJECTIVES 308
KEY TERMS 309
REVIEW PROBLEM 309
QUESTIONS 311
EXERCISES 312
PROBLEMS 319
MANAGERIAL DECISION CASES 327
8 Cost Volume Profit Analysis: A
Managerial Planning Tool 330
ISSUES ADDRESSED BY COST VOLUME PROFIT
ANALYSIS 332
CVP ANALYSIS IN THE SINGLE PRODUCT
FIRM 333
Units Sold Approach 333 Sample Applications of the
Units Sold Approach 334 Sales Revenue Approach
340 Sample Applications of the Sales Revenue
Approach 341 Comparison of the Two Approaches
342
MULTIPLE PRODUCT ANALYSIS 342
Units Sold Approach 343 Sales Revenue Approach
345
GRAPHICAL REPRESENTATION
OF CVP RELATIONSHIPS 346
The Profit Volume Graph 346 The Cost Volume Profit
Graph 348
CVP ANALYSIS AND RISK 349
Margin of Safety 349 Operating Leverage 349
LIMITATIONS OF CVP ANALYSIS 352
SUMMARY OF LEARNING OBJECTIVES 352
KEY TERMS 353
REVIEW PROBLEM 353
QUESTIONS 354
EXERCISES 355
PROBLEMS 360
MANAGERIAL DECISION CASES 367
9 Variable Costing: A Useful
Management Tool 372
VARIABLE COSTING AND ABSORPTION
COSTING: AN ANALYSIS AND COMPARISON 374
Inventory Valuation 375 Income Statements: Analysis
and Reconciliation 376 Production, Sales, and Income
Relationships 380 The Treatment of Fixed Factory
Overhead in Absorption Costing 384
VARIABLE COSTING AND PERFORMANCE
EVALUATION OF MANAGERS 384
VARIABLE COSTING AND SEGMENTED
REPORTING 386
Segmented Reporting: Absorption Costing Basis 387
Segmented Reporting: Variable Costing Basis 388
VARIABLE COSTING FOR PLANNING i
AND CONTROL 389 I
SUMMARY OF LEARNING OBJECTIVES 390
KEY TERMS 391
REVIEW PROBLEMS 391
QUESTIONS 396
EXERCISES 396
PROBLEMS 403
MANAGERIAL DECISION CASES 412
10 Relevant Costs for
Special Decisions 415
RELEVANT COSTS DEFINED
Relevant Costs Illustrated 417 Illustration of an Irrel¬
evant Past Cost 418 Illustration of an Irrelevant Future
Cost 418
DECISION MAKING APPROACH 419
QUALITATIVE FACTORS 422
ILLUSTRATIVE EXAMPLES OF RELEVANT
COST APPLICATIONS 422
Make or Buy Decisions 423 Keep or Drop Decisions
424 Special Order Decisions 428 Decisions to Sell or
Process Further 429
PRODUCT MIX DECISIONS 431
One Constrained Resource 432 Multiple Constrained
Resources 432
APPENDIX: LINEAR PROGRAMMING 432
SUMMARY OF LEARNING OBJECTIVES 435
KEY TERMS 436
REVIEW PROBLEM 436
QUESTIONS 437
EXERCISES 437
PROBLEMS 445
MANAGERIAL DECISION CASES 456
11 Capital Investment Decisions 459
TYPES OF CAPITAL INVESTMENT DECISIONS 462
NONDISCOUNTING MODELS 463
Payback Period 464 Accounting Rate of Return 466
FUTURE VALUE AND PRESENT VALUE 467
Future Value 467 Present Value 468
DISCOUNTING MODELS: THE NET
PRESENT VALUE METHOD 469
A Defining Example 470 Summary and Decision of
Net Present Value Concepts 472 A More Realistic
Example Using Net Present Value 473
DISCOUNTING MODELS: INTERNAL
RATE OF RETURN 473
Single Period Example 475 Multiple Period Setting:
Uniform Cash Flows 475 Multiple Period Setting:
Uneven Cash Flows 476 The Reinvestment Assump¬
tion 477
SUMMARY OF LEARNING OBJECTIVES 478
KEY TERMS 479
REVIEW PROBLEM 479
APPENDIX: PRESENT VALUE TABLES 480
QUESTIONS 482
EXERCISES 482
PROBLEMS 488
MANAGERIAL DECISION CASES 494
12 Capital Investment: Additional
Considerations 498
POSTAUDIT OF CAPITAL PROJECTS 500
MUTUALLY EXCLUSIVE PROJECTS:
NPV VERSUS IRR 501
NET PRESENT VALUE AND MUTUALLY
EXCLUSIVE PROJECTS 504
Example One: New Product Decision 504 Example
Two: Equipment Purchase Decision 505
COMPUTATION OF CASH FLOWS 506
Forecasting Gross Cash Flows: Some Factors to Consider
507 Conversion of Gross Cash Flows to After Tax
Cash Rows 509
CAPITAL RATIONING 516
Independent Projects and Partial Investments 517
Indivisible Investments 518 Mutually Exclusive Proj¬
ects 518
CAPITAL INVESTMENT: THE ADVANCED
MANUFACTURING ENVIRONMENT 519
How Investment Differs 519 How Estimates of Oper¬
ating Cash Hows Differ 520 Salvage Value 522 Dis¬
count Rates 522
SUMMARY OF LEARNING OBJECTIVES 523
KEY TERMS 523
REVIEW PROBLEM 524
QUESTIONS 525
EXERCISES 526
PROBLEMS 530
MANAGERIAL DECISION CASES 538
xvii
13 Decision Making in the Advanced
Manufacturing Environment 543
BASICS OF TRADITIONAL INVENTORY
MANAGEMENT 546
Inventory: Why It is Needed 546 Inventory Policy 547
EOQ and Inventory Management 550
JIT AND INVENTORY MANAGEMENT:
A DIFFERENT VIEW 551
Setup and Carrying Costs: The JIT Approach 552 Due
Date Performance: The JIT Solution 553 Avoidance of
Shutdown: The JIT Approach 553 Discounts and Price
Increases: JIT Purchasing Versus Holding Inventories
557 JIT: Some General Observations 557
STRATEGIC DECISION MAKING 558
Strategic Costing 558 The Role of Activity Based Cost¬
ing 559
ACTIVITY BASED COSTING, RESOURCE
SPENDING, AND RESOURCE USAGE 561
Resource Spending vs. Resource Usage 561 Activities,
Resources, and Cost Behavior 562
RELEVANT COSTING: ADVANCED
MANUFACTURING ENVIRONMENT 564
Conventional Analysis 564 ABC Analysis 565
CVP ANALYSIS 568
SEGMENTED REPORTING BY
COST BEHAVIOR 571
Segmented Reporting: Effects of ABC and JIT 572 Seg¬
mented Reporting and JIT 574
SUMMARY OF LEARNING OBJECTIVES 576
KEY TERMS 577
REVIEW PROBLEMS 578
QUESTIONS 581
EXERCISES 581
PROBLEMS 588
MANAGERIAL DECISION CASES 598
COMPREHENSIVE CASE 601
PART 3
PLANNING AND CONTROL
14 Budgeting for Planning
and Control 606
DESCRIPTION OF BUDGETING 608
Definition and Role of Budgeting 609 Purposes of
Budgeting 610 Responsibility Accounting 611 Two
Dimensions of Budgeting 612
PREPARING THE BUDGET 613
Directing and Coordinating 613 The Master Budget
613 Preparation of the Operating Budget 614 Prep¬
aration of the Financial Budget 621
THE BEHAVIORAL DIMENSION
OF BUDGETING 624
Frequent Feedback on Performance 626 Static Budgets
Versus Flexible Budgets 628 Monetary and Nonmo
netary Incentives 632 Participative Budgeting 632
Realistic Standards 634 Controllability of Costs 634
Multiple Measures of Performance 635
APPENDIX: ZERO BASE BUDGETING 635
Benefits 637 Consequences of Not Approving Deci¬
sion Package 1 637 Benefits 637 Consequences of
Not Approving Decision Package 2 637 Benefits 638
Consequences of Not Approving Decision Package 3 638
SUMMARY OF LEARNING OBJECTIVES 639
KEY TERMS 640
REVIEW PROBLEM 640
QUESTIONS 641
EXERCISES 642
PROBLEMS 650
MANAGERIAL DECISION CASES 664
15 Standard Costing: A Managerial
Control Tool 669
UNIT STANDARDS 671
How Standards Are Developed 672 Types of Stan¬
dards 673 Why Standard Cost Systems Are Adopted
673
STANDARD PRODUCT COSTS 674
VARIANCE ANALYSIS: GENERAL
DESCRIPTION 676
Price and Efficiency Variances 676 The Decision to
Investigate 678
VARIANCE ANALYSIS: MATERIALS
AND LABOR 679
Direct Materials Variances 679 Direct Labor Variances
683
VARIANCE ANALYSIS: OVERHEAD COSTS 685
Variable Overhead Variances 686 Fixed Overhead Var¬
iances 690 Total Fixed Overhead Variance 690
APPENDIX: ACCOUNTING FOR VARIANCES 693
Entries for Direct Materials Variances 693 Entries for
Direct Labor Variances 694 Disposition of Material
and Labor Variances 694 Overhead Variances 694
SUMMARY OF LEARNING OBJECTIVES 695
Contents
KEY TERMS 696
REVIEW PROBLEM 696
QUESTIONS 698
EXERCISES 699
PROBLEMS 705
MANAGERIAL DECISION CASES 712
16 Planning and Control: The Advanced
Manufacturing Environment 717
LIMITATIONS OF TRADITIONAL PERFORMANCE
MEASURES 719
ACTIVITY BASED MANAGEMENT 721
Activity Analysis 723 Performance Reporting: Value
Added and Nonvalue Added Costs 725 The Role of
Currently Attainable Standards 729 Cost Driver
Analysis: Behavioral Effects 730
LIFE CYCLE COST MANAGEMENT 732
Cost Reduction 732 Short Life Cycles 734 Life Cycle
Costing: An Example 734
FLEXIBLE BUDGETING: AN ACTIVITY BASED
APPROACH 736
Fixed Activity Variances: Detailed Analysis 739 Vari¬
able Activity Variances: Detailed Analysis 741
CONTROL AT THE OPERATING LEVEL 741
Quality 743 Inventory 743 Materials Cost 743 Pro¬
ductivity 743 Delivery Performance 744 Machine
Performance 746 Operational Measures: A Qualifica¬
tion 746
SUMMARY OF LEARNING OBJECTIVES 747
KEY TERMS 748
REVIEW PROBLEMS 748
QUESTIONS 749
EXERCISES 750
PROBLEMS 757
MANAGERIAL DECISION CASES 767
17 Quality Costs and Productivity:
Measurement and Control 769
MEASURING THE COSTS OF QUALITY 772
Quality Defined 773 Costs of Quality Defined 774
REPORTING QUALITY COST INFORMATION 775
Quality Cost Reports 775 Optimal Distribution of
Quality Costs: Traditional View 777 Optimal Distri¬
bution of Quality Costs: World Class View 777
I
i Contents
USING QUALITY COST INFORMATION 780
Scenario A: Strategic Pricing 780 Scenario B: Cost Vol¬
ume Profit Analysis 782
CONTROLLING QUALITY COSTS 783
Choosing the Quality Standard 783 Types of Quality
Performance Reports 786
PRODUCTIVITY: MEASUREMENT
AND CONTROL 792
Productivity Measurement Defined 792 Partial Pro¬
ductivity Measurement 794 Partial Measures and
Measuring Productivity Changes 794 Total Productiv¬
ity Measurement 795 Quality and Productivity 799
SUMMARY OF LEARNING OBJECTIVES 799
KEY TERMS 800
REVIEW PROBLEMS 801
QUESTIONS 803
EXERCISES 804
PROBLEMS 810
MANAGERIAL DECISION CASES 821
18 Decentralization, Performance
Evaluation, and Transfer Pricing 824
THE DIVISIONAL SETTING: AN OVERVIEW
OF THE MAJOR ISSUES 826
The Issue of Decentralization 826 The Issue of Perfor¬
mance Evaluation 826 The Issue of Management Com¬
pensation 827 The Issue of Transfer Pricing 827
DECENTRALIZATION 827
Reasons for Decentralization 827 The Units of Decen¬
tralization 829
MEASURING THE PERFORMANCE OF
INVESTMENT CENTERS 829
Return on Investment Defined 830 Margin and Turn¬
over 830 Advantages of the ROI Measure 831 Dis¬
advantages of the ROI Measure 833 Residual Income
834 Multiple Measures of Performance 836
MEASURING AND REWARDING THE
PERFORMANCE OF MANAGERS 836
Incentive Pay for Managers—Encouraging Goal Con¬
gruence 836 Managerial Rewards 837
TRANSFER PRICING: GENERAL CONCERNS 840
Overview of the Major Issues 840 The Transfer Pricing
Problem 841
SETTING TRANSFER PRICES 841
A Guide for Transfer Pricing 842 Market Price 842
xix
Negotiated Transfer Prices 844 Cost Based Transfer
Prices 849
SUMMARY OF LEARNING OBJECTIVES 851
KEY TERMS 852
REVIEW PROBLEM 852
QUESTIONS 853
EXERCISES 854
PROBLEMS 860
MANAGERIAL DECISION CASES 871
19 International Issues in Management
Accounting 873
MANAGEMENT ACCOUNTING IN THE
INTERNATIONAL ENVIRONMENT 875
LEVELS OF INVOLVEMENT IN
INTERNATIONAL TRADE 876
Importing and Exporting 876 Wholly Owned Subsid¬
iaries 878 Joint Ventures 879
FOREIGN CURRENCY EXCHANGE 880
Managing Transaction Risk 881 Managing Economic
Risk 884 Managing Translation Risk 885
DECENTRALIZATION 886
Advantages of Decentralization in the MNC 886 Cre¬
ation of Divisions 887
MEASURING PERFORMANCE IN
THE MULTINATIONAL FIRM 887
Political and Legal Factors Affecting Performance Eval¬
uation 889 Multiple Measures of Performance 890
TRANSFER PRICING AND THE
MULTINATIONAL FIRM 891
Performance Evaluation 891 Income Taxes and Trans¬
fer Pricing 891
ETHICS IN THE INTERNATIONAL
ENVIRONMENT 894
SUMMARY OF LEARNING OBJECTIVES 895
KEY TERMS 896
REVIEW PROBLEM 896
QUESTIONS 897
EXERCISES 897
PROBLEMS 900
MANAGERIAL DECISION CASES 902
COMPREHENSIVE CASE 905
|
| any_adam_object | 1 |
| author | Hansen, Don R. Mowen, Maryanne M. |
| author_facet | Hansen, Don R. Mowen, Maryanne M. |
| author_role | aut aut |
| author_sort | Hansen, Don R. |
| author_variant | d r h dr drh m m m mm mmm |
| building | Verbundindex |
| bvnumber | BV008930814 |
| callnumber-first | H - Social Science |
| callnumber-label | HF5657 |
| callnumber-raw | HF5657.4 |
| callnumber-search | HF5657.4 |
| callnumber-sort | HF 45657.4 |
| callnumber-subject | HF - Commerce |
| classification_rvk | QP 800 |
| ctrlnum | (OCoLC)28024636 (DE-599)BVBBV008930814 |
| dewey-full | 658.15/11 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 658 - General management |
| dewey-raw | 658.15/11 |
| dewey-search | 658.15/11 |
| dewey-sort | 3658.15 211 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 3. ed. |
| format | Book |
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| id | DE-604.BV008930814 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T17:26:56Z |
| institution | BVB |
| isbn | 0538829583 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-005889370 |
| oclc_num | 28024636 |
| open_access_boolean | |
| owner | DE-355 DE-BY-UBR DE-521 |
| owner_facet | DE-355 DE-BY-UBR DE-521 |
| physical | XX, 940 S. graph. Darst. |
| publishDate | 1994 |
| publishDateSearch | 1994 |
| publishDateSort | 1994 |
| publisher | South-Western Publ. |
| record_format | marc |
| spelling | Hansen, Don R. Verfasser aut Management accounting Don R. Hansen ; Maryanne M. Mowen 3. ed. Cincinnati, Ohio South-Western Publ. 1994 XX, 940 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Contabilidade gerencial larpcal Management accounting gtt Managerial accounting Management Accounting (DE-588)4125415-6 gnd rswk-swf Entscheidungsorientierte Betriebswirtschaftslehre (DE-588)4236658-6 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Entscheidungsorientierte Betriebswirtschaftslehre (DE-588)4236658-6 s Rechnungswesen (DE-588)4048732-5 s DE-604 Management Accounting (DE-588)4125415-6 s 1\p DE-604 Mowen, Maryanne M. Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=005889370&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Hansen, Don R. Mowen, Maryanne M. Management accounting Contabilidade gerencial larpcal Management accounting gtt Managerial accounting Management Accounting (DE-588)4125415-6 gnd Entscheidungsorientierte Betriebswirtschaftslehre (DE-588)4236658-6 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| subject_GND | (DE-588)4125415-6 (DE-588)4236658-6 (DE-588)4048732-5 |
| title | Management accounting |
| title_auth | Management accounting |
| title_exact_search | Management accounting |
| title_full | Management accounting Don R. Hansen ; Maryanne M. Mowen |
| title_fullStr | Management accounting Don R. Hansen ; Maryanne M. Mowen |
| title_full_unstemmed | Management accounting Don R. Hansen ; Maryanne M. Mowen |
| title_short | Management accounting |
| title_sort | management accounting |
| topic | Contabilidade gerencial larpcal Management accounting gtt Managerial accounting Management Accounting (DE-588)4125415-6 gnd Entscheidungsorientierte Betriebswirtschaftslehre (DE-588)4236658-6 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| topic_facet | Contabilidade gerencial Management accounting Managerial accounting Management Accounting Entscheidungsorientierte Betriebswirtschaftslehre Rechnungswesen |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=005889370&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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