Cost accounting: a managerial emphasis
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Upper Saddle River, NJ
Prentice-Hall
2003
|
| Ausgabe: | 11. ed., international ed. |
| Schriftenreihe: | Charles T. Horngren series in accounting
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XXIV, 856 S. Ill., graph. Darst. |
| ISBN: | 013099619X |
Internformat
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV014278353 | ||
| 003 | DE-604 | ||
| 005 | 20230327 | ||
| 007 | t | ||
| 008 | 020502s2003 ad|| |||| 00||| eng d | ||
| 020 | |a 013099619X |9 0-13-099619-X | ||
| 035 | |a (OCoLC)248251661 | ||
| 035 | |a (DE-599)BVBBV014278353 | ||
| 040 | |a DE-604 |b ger |e rakwb | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-355 |a DE-384 |a DE-Aug4 |a DE-91 |a DE-N2 |a DE-83 | ||
| 050 | 0 | |a HF5686.C8 | |
| 082 | 0 | |a 657.42 | |
| 084 | |a QP 830 |0 (DE-625)141954: |2 rvk | ||
| 084 | |a WIR 660f |2 stub | ||
| 100 | 1 | |a Horngren, Charles T. |d 1926-2011 |e Verfasser |0 (DE-588)129194565 |4 aut | |
| 245 | 1 | 0 | |a Cost accounting |b a managerial emphasis |c Charles T. Horngren ; Srikant M. Datar ; George Foster |
| 250 | |a 11. ed., international ed. | ||
| 264 | 1 | |a Upper Saddle River, NJ |b Prentice-Hall |c 2003 | |
| 300 | |a XXIV, 856 S. |b Ill., graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 0 | |a Charles T. Horngren series in accounting | |
| 650 | 4 | |a Kostenrechnung | |
| 650 | 7 | |a contabilità analitica |2 tessin-TR | |
| 650 | 7 | |a prezzo di costo |2 tessin-TR | |
| 650 | 4 | |a Costs, Industrial | |
| 650 | 0 | 7 | |a Planung |0 (DE-588)4046235-3 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Kostenkontrolle |0 (DE-588)4032585-4 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Entscheidungsorientierte Kostenrechnung |0 (DE-588)4385208-7 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Unternehmensleitung |0 (DE-588)4233771-9 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Kostenrechnung |0 (DE-588)4032592-1 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Management Accounting |0 (DE-588)4125415-6 |2 gnd |9 rswk-swf |
| 655 | 7 | |8 1\p |0 (DE-588)4143413-4 |a Aufsatzsammlung |2 gnd-content | |
| 655 | 7 | |8 2\p |0 (DE-588)4123623-3 |a Lehrbuch |2 gnd-content | |
| 689 | 0 | 0 | |a Kostenrechnung |0 (DE-588)4032592-1 |D s |
| 689 | 0 | 1 | |a Entscheidungsorientierte Kostenrechnung |0 (DE-588)4385208-7 |D s |
| 689 | 0 | |8 3\p |5 DE-604 | |
| 689 | 1 | 0 | |a Kostenrechnung |0 (DE-588)4032592-1 |D s |
| 689 | 1 | 1 | |a Management Accounting |0 (DE-588)4125415-6 |D s |
| 689 | 1 | |8 4\p |5 DE-604 | |
| 689 | 2 | 0 | |a Kostenkontrolle |0 (DE-588)4032585-4 |D s |
| 689 | 2 | |8 5\p |5 DE-604 | |
| 689 | 3 | 0 | |a Unternehmensleitung |0 (DE-588)4233771-9 |D s |
| 689 | 3 | |8 6\p |5 DE-604 | |
| 689 | 4 | 0 | |a Planung |0 (DE-588)4046235-3 |D s |
| 689 | 4 | |8 7\p |5 DE-604 | |
| 700 | 1 | |a Foster, George |e Verfasser |4 aut | |
| 700 | 1 | |a Datar, Srikant M. |e Verfasser |4 aut | |
| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009791726&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-009791726 | ||
| 883 | 1 | |8 1\p |a cgwrk |d 20201028 |q DE-101 |u https://d-nb.info/provenance/plan#cgwrk | |
| 883 | 1 | |8 2\p |a cgwrk |d 20201028 |q DE-101 |u https://d-nb.info/provenance/plan#cgwrk | |
| 883 | 1 | |8 3\p |a cgwrk |d 20201028 |q DE-101 |u https://d-nb.info/provenance/plan#cgwrk | |
| 883 | 1 | |8 4\p |a cgwrk |d 20201028 |q DE-101 |u https://d-nb.info/provenance/plan#cgwrk | |
| 883 | 1 | |8 5\p |a cgwrk |d 20201028 |q DE-101 |u https://d-nb.info/provenance/plan#cgwrk | |
| 883 | 1 | |8 6\p |a cgwrk |d 20201028 |q DE-101 |u https://d-nb.info/provenance/plan#cgwrk | |
| 883 | 1 | |8 7\p |a cgwrk |d 20201028 |q DE-101 |u https://d-nb.info/provenance/plan#cgwrk | |
Datensatz im Suchindex
| _version_ | 1804129169040211968 |
|---|---|
| adam_text | Titel: Cost accounting
Autor: Horngren, Charles T.
Jahr: 2003
PART ONE Cost Accounting Fundamentals
PART FOUR
PART FIVE
PART SIX
29
1 The Accountant s Role in the Organization 1
2 An Introduction to Cost Terms and Purposes
3 Cost-Volume-Profit Analysis 61 j
4 Job Costing 95 1
5 Activity-Based Costing and Activity-Based Management
135
PART TWO | Tools for Planning and Control
! 6 Master Budget and Responsibility Accounting 175
__................·_.„.......7 ..Flexible Budgets, Variances, and Management Control: I 215
! 8 Flexible Budgets, Variances, and Management Control: II 251
i 9 Inventory Costing and Capacity Analysis 285
PART THREE Cost Information for Decisions
; 10 Determining How Costs Behave 323
¦ 11 Decision Making and Relevant Information 369
i 12 Pricing Decisions and Cost Management 409
Cost Allocation and Revenues r
13 Strategy, Balanced Scorecard, and Strategic Profitability Analysis 445 |
14 Cost Allocation, Customer-Profitability Analysis, and Sales-Variance Analysis 481
15 Allocation of Support Department Costs, Common Costs, and Revenues 521 ¡
16 Cost Allocation: Joint Products and Byproducts 555
17 Process Costing 585 ! i
Quality and JIT Î
18 Spoilage, Rework, and Scrap 625
19 Quality, Time, and the Theory of Constraints 653
20 Inventory Management, Just-in-Time, and Backflush Costing 685
Investment Decisions and Management Control Systems
21 Capital Budgeting and Cost Analysis 717
22 Management Control Systems, Transfer Pricing, and Multinational
Considerations 753 ¦
23 Performance Measurement, Compensation, and Multinational
Considerations 785 ; ........................
PREFACE xvii
I
PART ONE
Cost Accounting Fundamentals
1
The Accountant s Role
in the Organization 1
Management Accounting, Financial Accounting,
and Cost Accounting 2
Cost Management and Accounting
Systems 3
St?¥te gic D eíísíonsTnS tïïe M a nag emeri
Accountant 3
Developing a Strategy 4
Building Resources and Capabilities 4
The Management Accountant s Role in
Implementing Strategy 6
Feedback: Linking Planning and
Control 6
An Example: Planning and Control and the
Management Accountant-6--—-——-___
Problem-Solving, Scorekeeping, and
Attention-Directing Roles 8
Enhancing the Value of Management Accounting
Systems 9
A Surveys of Company Practice: A Day in the
Life of a Management Accountant 11
Key .Management Accounting Guidelines 13
Cost-Benefit Approach 13
Behavioral and Technical Considerations 13
Different Costs for Different Purposes 13
? Concepts in Action: E-Business Strategies
and the Management Accountant 14
Organization Structure and the Management
Accountant 15
Line and Staff Relationships 15
The Chief Financial Officer and the
Controller 15
Professional Ethics 16
—Ethical Guidelines—17--------—-—......—
Typical Ethical Challenges 17
-Problem for Self-Study-19 -Summary
learn 20 · Assignment Materiel 21
Regal Marine 26
20 Terms to
• Video Case:
r An Introduction to Cost Terms and
L Purposes 29
Costs and Cost Terminology 30
Direct Costs and Indirect Costs 31 ,
Cost Tracing and Cost Allocation 31
Factors Affecting Direct/Indirect Cost
Classifications 32 ~~ ..........
Cost-Behavior Patterns: Variable Costs and Fixed
Costs 32 |
? Surveys of Company Practice: Purposes for
Companies Distinguishing Between Variable
Costs and Fixed Costs 34
Cost Drivers 34 j
? Concepts in Action: How Application Service
Providers (ASPs) Influence Cost Structures 35
.—Relevant Range _.35___..........._ í -.........................-
Relationships of Types of Costs; 36
Total Costs and Unit Costs 36 j
Unit Costs and Average Costs 36
Use Unit Costs Cautiously 37 ;
Manufacturing-, Merchandising-, and Service-
Sector Companies 38
Financial Statements, Inventoriable Costs, and
Period Costs 38 j
____^ypjs_of Inventory 38 ¡
Commonly Used Classifications of
Manufacturing Costs 39
Inventoriable Costs 39 !
Period Costs 39 j
Illustrating the Flow of Inventoriable Costs and
Period Costs 40 j
Manufacturing-Sector Example 40
Recap of Inventoriable Costs and Period
Costs 42 |
—„——Prime Costs and Conversion Costs 43~.......... ™
¦ **»
CONTENTS
Measuring Costs Requires Judgment 43
Measuring Labor Costs 43 f
Overtime Premium 44 I
Benefits of Defining Accounting Terms 45
The Many Meanings of Product Costs 45
A Framework for Cost Management 46
_—-Problem for Self-Study- 48 Summary 50· Terms to Learn 51
Assignment Material 51 · Video Case: Three Dog Bakery 60
3
Cost-Volume-Profit Analysis 61
Cost-Volume-Profit Assumptions and Terminology 62
Essentials of CVP Analysis 63 !
The Breakeven Point 64 ;
Equation Method 65 ;
Contribution Margin Method : 65
„...Graph Method 66........... !_____........................„„.........
Target Operating Income 67;
Target Net Income and Income Taxes 67
Using CVP Analysis for Decision Making 69
Decision to Advertise 69 i
Decision to Reduce Selling Price 69
Sensitivity Analysis and Uncertainty 70
Cost Planning and CVP 71 j
Alternative Fixed-Cost/Variable-Cost Structures 71
? Concepts In Action: Influencing Cost Structures
to Manage the Risk-Return Trade-off at
Amazon.com 73
Effect of Time Horizon 73 j
Effects of Sales Mix on Income 74
CVP Analysis in Service and Nonprofit
Organizations 75 i
Multiple Cost Drivers 76
Contribution Margin Versus Gross Margin 77
Merchandising Sector 77
ManufacturingSector 77
Problem for Self-Study 78 · Summary 79
APPENDIX: Decision Models and Uncertainty 80
Coping with Uncertainty 80 j
Terms to Learn 83 · Assignment Material 83 · Video Case:
Store24 93 ]
ñ Job Costing 95 ;
Building-Block Concepts of Costing Systems 96
Two Major Cost Objects: Products and Departments 97
Job-Costing and Process-Costing Systems 98
Job Costing in Manufacturing 99
General Approach to Job Costing 99
A Surveys of Company Practice: Cost-Allocation Bases
Used for Manufacturing Overhead W
Source Documents 101
.„„The Role of Technology 103__......„.......„......................
A Concepts in Action: Pricing and Efficiency Gains from Job
Costing at Colorscope 104
Time Period Used to Compute Indirect-Cost Rates 105
Normal Costing 106
A Normal Job-Costing System in Manufacturing 107
General Ledger and Subsidiary Ledgers 107
Explanations of Transactions 107
Nonmanufacturing Costs and Job Costing 114
Budgeted Indirect Costs and End-of-Period Adjustments1.14..
Adjusted Allocation-Rate Approach 115
Proration Approach 116
Write-Off to Cost of Goods Sold Approach 117
Choice Among Approaches 117
Multiple Overhead Cost Pools 118 I
Variations from Normal Costing: A Service-Sector j
Example 118 j
Problem for Self-Study 119 · Summary 121 · Terms to Learn 122
• Assignment Material 122 · Video Case: Dell Computer 133
5
Activity-Based Costing and Activity-Based
Management 135
Broad Averaging via Peanut-Butter Costing Approaches 136
Undercosting and Overcosting 136
Product-Cost Cross-Subsidization 136
Costing System at Plastim Corporation 137
Design, Production, and Distribution Processes 137
Existing Single Indirect-Cost Pool System 138 j
Refining a Costing System 140 j
Activity-Based Costing Systems 141
Cost Hierarchies 143 !
Implementing Activity-Based Costing at Plastim 144 j
Comparing Alternative Costing Systems 148 I
Using ABC Systems for Improving Cost Management and
Profitability 148 i
Activity-Based Costing and Department-Costing
Systems 151
CONTENTS
VÝÝÎ
Implementing ABC Systems 151 [
ABC ¡n Service and Merchandising Companies 152
A Surveys of Company Practice: Growing Interest in
Activity-Based Costing 153 (
A Concepts in Action: Measuring and Managing E-Retailing
with Activity-Based Costing 154
Problem for Self-Study 155 Summery 157 .·, Terms to Learn 158
• Assignment Material 158 · Video Case: Dell Computen 173
PART MO
Tools for Planning and Control
6 Master Budget and Responsibility ;
Accounting 175 ;
Budgets and the Budgeting Cycle 176 :
Advantages of Budgets 177 [
Strategic Planning and Implementation of Plans 177
Framework for Judging Performance 178
Motivating Managers and Employees 178
Coordination and Communication 178 ;
Administration of Budgets 179 I
A Surveys oí Company Practice: Budget Practices Around
the Globe 179
Time Coverage of Budgets 180
Steps in Developing an Operating Budget 180
Stylistic Furniture 181
Computer-Based Financial Planning Models 187
A Concepts in Action: Putting Budgeting on the Fast Track
with Web Technology 188 i
Kaizen Budgeting 189
Activity-Based Budgeting 189 ;
Budgeting and Responsibility Accounting 191 ?
Organization Structure and Responsibility 191;
Feedback 192 ;
......Responsibility and Controllability 192 :
Definition of Controllability 192 :
Emphasis on Information and Behavior 193 ¦;
Human Aspects of Budgeting 193
Problem for Self-Study 194 · Summery 195
APPENDIX: The Cash Budget 195 [
Preparation of Budgets 197
Sensitivity Analysis and Cash Flows 200 :
Terms to Learn 200 · Assignment Material 200 · Video Case:
......... Ritz-Carlton Hotel Company 214.................................. ¦...............
7
Flexible Budgets, Variances, and
Management Control: I 215
The Use of Variances 216
Static Budgets and Flexible Budgets 216
Accounting System at Webb 217
Static-Budget Variances 217
Steps in Developing a Flexible Budget 218..........
Flexible-Budget Variances and Sales-Volume
Variances 219 i
Sales-Volume Variances 220
Flexible-Budget Variances 221
Price Variances and Efficiency Variances for Direct-Cost
Inputs 221
Obtaining Budgeted Input Prices and Budgeted Input
Quantities 222 ;
A Surveys of Company Practice: The Widespread Use of
Standard Costs 223
Data for Calculating Webb s Price Variances and Efficiency
Variances 223
Price Variances 224
Efficiency Variance 225
A Concepts in Action: Comparing Efficiency Variances and
Yield Improvements at Analog Devices 226
Summary of Variances 226
Impact of Inventories 227
Management Uses of Variances 228
Performance Measurement Using Variances 228
Multiple Causes of Variances and Organization
Learning 228 ,
When to Investigate Variances 229
Continuous Improvement 230
Financial and Nonfinancial Performance
Measures 230
Journal Entries Using Standard Costs 230
Standard Costing and Information Technology 232
Wide Applicability of Standard Costing
Systems 232 ¡
Flexible Budgeting and Activity-Based Costing 232
Relating Batch Costs to Product Output 232
Price and Efficiency Variances 233
Focus on Hierarchy 234
Benchmarking and Variance Analysis 234
Problem for Self-Study 235 · Summary 237 · Terms to Learn 237
• Assignment Material 238 · Video Case: McDonald s Corporation 248
CONTENTS
I f
8
Flexible Budgets, Variances, and
Management Control: II ! 251
Planning of Variable and Fixed Overhead Costs 252
Planning Variable Overhead Costs 252
Planning Fixed Overhead Costs 252
Standard Costing at Webb Company 253
Rates 253 j
Variable Overhead Cost Variances 254
Flexible-Budget Analysis 254
Variable Overhead Efficiency Variance 255
Variable Overhead Spending Variance 255
Developing Budgeted Fixed Overhead Cost-Allocation
Rates 257 j
Fixed Overhead Cost Variances 258
- Production-Volume Variance 258 ¦-------——¦—
Computation of Production-Volume Variance 258
Interpreting the Production-Volume Variance 259
Integrated Analysis of Overhead Cost Variances 260
^ Concepts in Action: Standard Costing and Variance
Analysis at Polysar 261 j
4-, 3-, 2-, and 1-Variance Analysis 262
Different Purposes of Manufacturing Overhead Cost
Analysis 263 !
......Variable Manufacturing Overhead Costs —.263_________
Fixed Manufacturing Overhead Costs 264
Journal Entries for Overhead Costs and Variances 264
Recording Overhead Costs 264
A Surveys of Company Practice: Variance Analysis and
Control Decisions 265 ]
Financial and Nonfinancial Performance 267
Overhead Cost Variances in Nonmanufacturing and Service
Settings 267 i
Activity-Based Costing and Variance Analysis 268
Flexible Budget and Variance Analysis for Variable Setup
Overhead Costs 268 !
Flexible Budget and Variance Analysis for Fixed Setup
Overhead Costs 270 I
Problem for Self-Study 271
• Assignment Material 274
Summary 273 · Terms to Learn 274
Video Case: Teva Sport Sandals 283
9
Inventory Costing and Capacity
Analysis 285
PART ONE: Inventory Costing for Manufacturing
Companies 286
Variable Costing and Absorption Costing 286
Data for One-Year Example 286
Comparing Income Statements 288
Explaining Differences in Operating Income 289
—^Data forJhree-Year Example^289____—_
Comparing Income Statements 290
Effect of Sales and Production on Operating
Income 292
Performance Measures and Absorption Costing 293
Undesirable Buildup of Inventories 293
Proposals for Revising Performance Evaluation 295
Throughput Costing 295 I
Capsule Comparison of Inventory-Costing Methods 296
A Concepts in Action: Yield Improvements and the
Production-Volume Variance at Analog Devices 29Ý
A Surveys of Company Practice: Usage of Variable Costing
by Companies 298
Problem for Self-Study 299 |
PART TWO: Denominator-Level Capacity Concepts and Fixed-
Cost Capacity Analysis 300 I
Alternative Denominator-Level Capacity Concepts for j
Absorption Costing 300 (
Theoretical Capacity and Practical Capacity 300 j
Normal Capacity Ufilizätiöln and Mastè^BüdgëtCap city
Utilization 300 |
Effect on Budgeted Fixed Manufacturing Overhead Cost
Rate 301
Choosing a Capacity Level 301
Effect on Product Costing and Capacity
Management 302
Pricing Decisions and the Downward Demand Spiral 303
Effect on Performance Evaluation 303
—Effect on Financial Statements 304 —-----------
Regulatory Requirements 306
Difficulties in Forecasting Chosen Denominator-Level
Concept 306
Capacity Costs and Denominator-Level Issues 306
Problem for Self-Study 307 · Summary 308
APPENDIX: Breakeven Points in Variable Costing and
Absorption Costing 309
Terms to Learn 311 · Assignment Material 311 · video Case:
Wheeled Coach 320 j
CONTENTS
PARTTHREE
Cost Information for Decisions
ñ S Decision Making and Relevant
I I Information
10
Determining How Costs Behave 323
General Issues in Estimating Cost Functions 324
Basic Assumptions and Examples of Cost
- Functions 324-------------.....—..........................-.....- :- -......-........
Brief Review of Cost Classification 326
Cost Estimation 326 ·
The Cause-and-Effect Criterion in Choosing Cost Drivers 327
? Surveys of Company Practice: International Comparison
of Cost Classification by Companies 328
Cost Estimation Methods 328 ;
Industrial Engineering Method 329
Conference Method 329
— Account Analysis Method 329 ..... ; - ¦
Quantitative Analysis Methods 330 ;
Steps in Estimating a Cost Function Using Quantitative
Analysis 330
High-Low Method 332
Regression Analysis Method 333
Evaluating Cost Drivers of the Estimated Cost Function 335
Cost Drivers and Activity-Based Costing 337
Nonlinearity and Cost Functions 337
? Concepts in Action: Activity-Based Costing, Cost Drivers,
and Revenue Drivers 338
Learning Curves and Nonlinear Cost Functions 339
Cumulative Average-Time Learning Model 340,
Incremental Unit-Time Learning Model 340
Setting Prices, Budgets, and Standards 342
Data Collection and Adjustment Issues 343
Problem for Self-Study 345 · Summery 346 ;
APPENDIX: Regression Analysis 347 .
Estimating the Regression Line 347.............. .....¦.....................
Goodness of Fit 347
Significance of Independent Variables 348 ;
Specification Analysis of Estimation Assumptions 349
Using Regression Output to Choose Cost Drivers of Cost
Functions 351 ;
Multiple Regression and Cost Hierarchies 351
Multicollinearity 353 ;
Terms to Learn 354 · Assignment Material 354 · Case:
U.S. Brewing Industry 36? _,
12
369
Information and The Decision Process 370
The Concept of Relevance 370
Relevant Costs and Relevant Revenues 370
Qualitative and Quantitative Relevant Information 372
An Illustration of Relevance: Choosing Output Levels 372......~
One-Time-Only Special Orders 373
Potential Problems in Relevant-Cost Analysis 374
Insourcing-Versus-Outsourcing and Make-Versus Buy
Decisions 375
Outsourcing and Idle Facilities 375
Strategic and Qualitative Factors 377
Opportunity Costs, Outsourcing, and Capacity Constraints 377
A Concepts in Action: VW Takes Outsourcing to the
Limit 378
Carrying Costs of Inventory 380
A Concepts in Action: American Airlines, the Internet, and
Opportunity Costs 38Í
Product-Mix Decisions Under Capacity Constraints 382
Customer Profitability, Activity-Based Costing, and Relevant
Costs 383
Relevant-Revenue and Relevant-Cost Analysis of
Discontinuing a Customer 384
Relevant-Revenue and Relevant-Cost Analysis of Adding a
Customer 385
Relevant-Revenue and Relevant-Cost Analysis of
Discontinuing or Adding Branches or Segments 386
Irrelevance of Past Costs and Equipment-Replacement
Decisions 386 ;
Decisions and Performance Evaluation 388
Problem for Self-Study 389 » Summary 391
APPENDIX: Linear Programming 391
Steps in Solving an LP Problem 392
...............Sensitivity Analysis 394...........
Terms to Learn 395 · Assignment Material 395 · Video Case:
Store24 407
Pricing Decisions and Cost
Management 409
Major Influences on Pricing Decisions 410
Customers, Competitors, and Costs 410
„.„.„Time Horizon of Pricing Decisions.....411 ........,._,.„___._____„
CONTENTS
vi
Cost and Pricing for The Short Run 411
Relevant Costs for Pricing a Special Order 411
Strategic and Other Factors in Pricing a Special
Order 412
Costing and Pricing for The Long Run 413
Calculating Product Costs 413
Alternative Long-Run Pricing Approaches 414 .........
Target Costing for Target Pricing 415
Implementing Target Pricing and Target Costing 416
Value Engineering, Cost Incurrence, and Locked-ln
Costs 417
Achieving the Target Cost Per Unit for Provalue 419
Cost-Pius Pricing 421
Cost-Pius Target Rate of Return on Investment 421
Alternative Cost-Pius Methods 422
Cost-Pius Pricing and Target Pricing 423
A Surveys of Company Practice: Differences in Pricing
Practices and Cost Management Methods in Various
Countries 424
Life-Cycle Product Budgeting and Costing 425
Life-Cycle Budgeting and Pricing Decisions 425
Uses of Life-Cycle Budgeting and Costing 426
Considerations Other Than Costs in Pricing Decisions 427
Effects of Antitrust Laws on Pricing 428
A Concepts in Action: Pricing and the Internet 430
Problem for Self-Study 430 · Summary 431 · Terms to Learn 432
• Assignment Material 432 · Video Case: Grand Canyon Railway 443
PART FOUR
Cost Allocation and Revenues
? 0 Strategy, Balanced Scorecard, and Strategic
I v Profitability Analysis 445
What Is Strategy? 446
Implementation of Strategy and the Balanced
Scorecard 447
The Balanced Scorecard 447
Quality Improvement and Reengineering at
Chipset 448
The Four Perspectives of the Balanced Scorecard 449
Aligning the Balanced Scorecard to Strategy 451
Implementing a Balanced Scorecard 451
Features of a Good Balanced Scorecard 452
Pitfalls in Implementing a Balanced Scorecard 453 · -
Evaluating the Success of a Strategy 453 j
? Surveys of Company Practice: Widening the Performance
Measurement Lens Using the Balanced Scorecard 454
Strategic Analysis of Operating Income 454
Growth Component 456
Price-Recovery Component 457
... PròductivityXomponent^..458_______________
Further Analysis of Growth, Price-Recovery, and
Productivity Components 459
Downsizing and The Management of Capacity 460 I
A Concepts in Action: Growth Versus Profitability Choices
of Dot-com Companies 461
Relationships Between Inputs and Outputs 462
Identifying Unused Capacity for Engineered and
Discretionary Overhead Costs 463
Managing Unused Capacity 464
Problem for Self-Study 464 · Summary 467
APPENDIX: Productivity Measurement 468
Partial Productivity Measures 468
Evaluating Changes in Partial Productivities 469
Total Factor Productivity 470
Calculating and Comparing Total Factor Productivity 470
Using Partial and Total Factor Productivity Measures 471
Terms to Learn 471 · Assignment Material 471 · Video Case:
McDonald s Corporation 479
14
Cost Allocation, Customer-Profitability
Analysis, and Sales-Variance Analysis 481
Purposes of Cost Allocation 482
Criteria to Guide Cost-Allocation Decisions 484
Role of Dominant Criteria 484
Cost-Benefit Approach 485
Cost Allocation and Costing Systems 485
Allocating Corporate Costs to Divisionsand Products 486
A Surveys of Company Practice: Why Allocate Corporate
and Other Support Costs to Divisions and Departments 488
Implementing Corporate Cost Allocations 489
Customer Revenues and Customer Costs 490
Customer Revenue Analysis 491
Customer Cost Analysis 491
Customer-Level Costs 492
A Concepts in Action: Customer Profitability at PHHand
federal Express 493-———--———f —
CONTENTS
xii
Customer-Profitability Profiles 494
Assessing Customer Value 495
Sales Variances 496
Static-Budget Variance 497
Flexible-Budget Variance and Sales-Volume Variance 497
Sales-Mix and Sales-Quantity Variances 498 ·
-Sales-MixVariance 498
Sales-Quantity Variance 499
Market-Share and Market-Size Variances 500
Market-Share Variance 500
Market-Size Variance 501
Problem for Self-Study 502 · Summary 504
APPENDIX: Mix and Yield Variances for Substitutable
Inputs 504 ;
Direct Materials Price and Efficiency Variances 505
Direct Materials Mix and Materials Yield Variances 505
Terms to Learn 507 · Assignment Material 508 · Video Case:
Nantucket Nectars 519
15
16
Allocation of Support Department Costs,
Common Costs, and Revenues 521
Allocating Costs of a Support Department to Operating
Divisions 522 ¦
Single-Rate and Dual-Rate Methods 522
Budgeted Versus Actual Rates 524
Budgeted Usage, Actual Usage, and Capacity-Level
Allocation Bases 525
Allocating Costs of Multiple Support Departments 526
Operating and Support Departments 526
Direct Allocation Method 527
Step-Down Allocation Method 528 ;
Reciprocal Allocation Method 529
Overview of Methods 532
Ä Surveys of Company Practice: Allocation of Support
Department Costs 533
Allocating Common Costs 533
Stand-Alone Cost-Allocation Method 533
Incremental Cost-Allocation Method 534 i
Cost Allocations and Contracts 535
Contracting with the U.S. Government 535
Fairness of Pricing 535
A Concepts in Action: Contract Disputes over Reimbursable
Costs for O.S. Government Agencies 536
17
Revenue Allocation and Bundled Products 537
Revenue-Allocation Methods 537
Stand-Alone Revenue-Allocation Method 538
Incremental Revenue-Allocation Method 539
Other Revenue-Allocation Methods 540
Problem for Self-Study 540 · Summary 542 · TermstoLearn 543
···¦ Assignment Material 543 · Case: Stanford University 553
Cost Allocation: Joint Products and
Byproducts 555
Joint-Cost Basics 556
Why Allocate Joint Costs? 558
Approaches to Allocating Joint Costs 558
Sales Value at Splitoff Method 560
Physical-Measure Method 560
Net Realizable Value (NRV) Method 561
Constant Gross-Margin Percentage NRV Method 563
Choosing a Method 564
Not Allocating Joint Costs 565
A Surveys of Company Practice: Joint-Cost Allocation in the
Oil Patch 566
Irrelevance of Joint Costs for Decision Making 566
Sell or Process Further 567
Joint-Cost Allocation and Performance Evaluation 567
Accounting for Byproducts 568
Method A: Byproducts Recognized at Time Production Is
Completed 569
A Concepts in Action: Chicken Processing: Costing of Joint
Products and Byproducts 570
Method B: Byproducts Recognized at Time of Sale 570
Problem for Self-Study 571 · Summary 573 · TermstoLearn 573
Assignment Material 573 · Case: Memory Manufacturing
Company 584
Process Costing 585
Illustrating Process Costing 586
A Surveys of Company Practice: Process Costing in
Different Industries 587
Case 1: Process Costing with Zero Beginning and Zero Ending
Work-in-Process Inventory 588
Case 2: Process Costing with Zero Beginning but Some Ending
Work-in-Process Inventory 588
Physical Units and Equivalent Units (Steps 1 and 2) 589
CONTENTS
«in
Calculation of Product Costs (Steps 3,4, and 5) 590
Journal Entries 591 ;
Case 3: Process Costing with Some Beginning and Some
Ending Work-in-Process Inventory 592
Weighted-Average Method 593 ;
First-in, First-Out Method 596
Comparison of Weighted-Average and FIFO Methods 599
Standard-Costing Method of Process Costing 600
Computations under Standard Costing 600
Accounting for Variances 601
Transferred-in Costs in Process Costing 603
Transferred-ln Costs and the Weighted-Average
Method 604 :
Transferred-ln Costs and the FIFO Method 606
Points to Remember about Transferred-ln Costs 607
A Concepts in Action: Hybrid Costing for Customized .
Products at Levi Strauss 608
Hybrid-Costing Systems 608
Problem for Self-Study 609 · Summary 611
APPENDIX: Operation Costing 612
Overview of Operation-Costing Systems 612
Illustration of an Operation-Costing System 612
Journal Entries 613 |
TermstoLearn 614 · Assignment Material 614 · Video Case:
Nantucket Nectars 623 S
Journal Entries 634 i
Inspection Points and Allocating Costs of Normal Î
Spoilage 634 :
Job Costing and Spoilage 636 ¡
Rework 637 ¡
Accounting for Scrap 638 =
... - Recognizing Scrap at the Time of Its Sale 638______._
Recognizing Scrap at the Time of Its Production 639
A Concepts in Action: Managing Waste and Environmental
Costs at the DuPont Corporation 640 !
Problem for Self-Study 641 · Summary 641 i
APPENDIX: Inspection and Spoilage at Intermediate Stages of
Completion in Process Costing 642 j
TermstoLearn 844 · Assignment Material 644 · Case: The United
Libbey-Nippon Plant 651
19
PART FIVE
Quality and JIT
18
625
Spoilage, Rework, and Scrap
Terminology 626
DifferentTypes of Spoilage 626
A Surveys of Company Practice: Rejection in the Electronics
Industry 627.......................— -...........j...............-.....-......-.................._..........
Normal Spoilage 628 I
Abnormal Spoilage 628 i
Process Costing and Spoilage 628
Count All Spoilage 629
The Five-Step Procedure for Process Costing with
Spoilage 630
Weighted-Average Method and Spoilage 631
FIFO Method and Spoilage 631
___„, Standard-Costing Method and Spoilage 631____________
Quality, Time, and the Theory of
Constraints 653 ;
Quality as a Competitive Tool 654 j
Costs of Quality 655 .
Techniques Used to Analyze Quality Problems 657 ;
Control Charts 657 ;
Pareto Diagrams 658 ;
Cause-and-Effect Diagrams 659 ¦
Relevant Costs and Benefits of Quality Improvement 659
Costs of Design Quality 661 i
Nonfinancial Measures of Quality and Customer ;
Satisfaction 661 f
Nonfinancial Measures of Customer :
Satisfaction 661 ;
Nonfinancial Measures of Internal Performance 662
A Concepts in Action: Dell Computer s QUEST 662
Evaluating Quality Performance 663
¦—-Advantages of C0Q Measures-. 663—-..............--
Advantages of Nonfinancial Measures of Quality 663
Time as a Competitive Tool 663
Customer-Response Time 664
On-Time Performance 664
Time Drivers and Costs of Time 664
Uncertainty and Bottlenecks as Drivers of Time 665
A Concepts in Action: Overcoming Bottlenecks on the
Internet 665
,,___Relevant Revenues and Costs of Time... 667____i~
CONTENTS
Theory of Constraints and Throughput Contribution Î
Analysis 668 j
Problem for Self-Study 671 · Summary 672 · TermstoLearn 673
Assignment Material 673 · Video Case: Ritz-Carlton Hotel
Company 683
*l#l Inventory Management, Just-in-Time, and
£U Backflush Costing 685 j
Inventory Management in Retail Organizations 6
Costs Associated with Goods for Sale 686
Economic-Order-Quantity Decision Model 687
When to Order, Assuming Certainty 688
Safety Stock 689
Estimating Inventory-Related Costs and Their Effects 691
__. „„Considerations in Obtaining Estimates of Relevant __
Costs 691
Cost of a Prediction Error 691
Evaluating Managers and Goal-Congruence
Issues 692
Just-in-Time Purchasing 692
JIT Purchasing and EOQ Model Parameters 692
Relevant Benefits and Relevant Costs of JIT
Purchasing 693
Supplier Evaluation and Relevant Costs of Quality and
. .....Timely Deliveries 693..... ~
Inventory Management and Supply-Chain Analysis j 695
A Surveys of Company Practice: Challenges in Obtaining the
Benefits from a Supply-Chain Analysis 696
Inventory Management and MRP 696
Inventory Management and JIT Production 697
A Concepts in Action: Writing a Book Is as Easy as Making
a Cup of Latte 698
Enterprise Resource Planning (ERP) Systems 698
- -.....Financial Benefits of JIT and Relevant Costs 699 ~----------
Performance Measures and Control in JIT ;
Production 699
JIT s Effect on Costing Systems 700 i
Backflush Costing 700 |
Simplified Normal or Standard Job Costing 700
Accounting for Variances 703 ¡
Special Consideration in Backflush Costing 706
Problems for Self-Study 707 · Summary 708 · TermstoLearn 709
.....,__,„„·_ Assignment Material^ 709 .„·_.Video Case: Regal Marine J16........
PART SIX I
Investment Decisions and Management
Control Systems ;
21
22
Capital Budgeting and Cost Analysis 717
Two Dimensions of Cost Analysis 718
Stages of Capital Budgeting 719----------——------------------
Discounted Cash Flow 720
Net Present Value Method 720
Internal Rate-of-Return Method 722
Comparison of Net Present Value and Internal Rate-of-
Return Methods 723
Sensitivity Analysis 724 j
Payback Method 724 j
Uniform Cash Flows ;724
--- Nonuniform Cash Flows 725 - —~—------------——
Accrual Accounting Rate-of-Return Method 726
A Surveys of Company Practice: International Comparison
of Capital Budgeting Methods 727
Evaluating Managers and Goal-Congruence Issues 727
Relevant Cash Flows in Discounted Cash Flow Analysis 728
Relevant After-Tax Flows 729
Managing the Project 733
Management Control of Investment Activity 733
__ Management Control of the Project—Postinvestment......
Audit 733 ¡
Strategic Considerations ín Capital Budgeting 734
Intangible Assets and Capital Budgeting 734
A Concepts in Action: Capital Budgeting for Pollution
Prevention 735
Problem for Self-Study 736 · Summary 738
APPENDIX: Capital Budgeting and Inflation 739
Net Present Value Method and Inflation 739
TermstoLearn 741 · Assignment Material 741 · Video Case:
Deer Valley Resort 751
Management Control Systems, Transfer
Pricing, and Multinational
Considerations 753
Management Control Systems 754
Evaluating Management Control Systems 755
Organization Structure and Decentralization 755
........Benefits of Decentralization 756 ...... ........_............ .................
CONTENTS
XV
23
Costs of Decentralization 756
Comparison of Benefits and Costs 757
Decentralization in Multinational Companies 757
Choices About Responsibility Centers 758
Transfer Pricing 758 j
Transfer-Pricing Methods 759
An Illustration of Transfer Pricing! 759- — —· ~...........
Market-Based Transfer Prices 762
Perfectly Competitive Market Case 762
Distress Prices 762 Î
Cost-Based Transfer Prices 763 s
Full-Cost Bases 763
Variable Cost Bases 765 Í
Prorating the Difference Between Maximum and Minimum
Transfer Prices 765
Dual Pricing 765.....................,,.................
Negotiated Transfer Prices 766
A Surveys of Company Practice: Domestic and
Multinational Transfer-Pricing Practices 767
A General Guideline for Transfer-Pricing Situations 768
Multinational Transfer Pricing and Tax Considerations 769
A Concepts in Action: U.S. Internal Revenue Service,
Japanese National Tax Agency, and Transfer-Pricing
Games 771
Problem for Self-Study 772 · Summary 773 · TermstoLearn 774
• Assignment Material 774 · Case: Information Systems
Corporation 783 ¦
Performance Measurement, Compensation,
and Multinational Considerations 785
Financial and Nonfinancial Performance Measures 786
Choosing Among Different Performance Measures:
Stepi 787 :
Return on Investment 788
Residual Income 789
Economic Value Added 790
Return on Sales 791 j
Comparing Performance Measures 792
A Surveys of Company Practice: Examples of Key Financial
Performance Measures in Different Companies Around the
Globe 792
Choosing the Time Horizon of the Performance Measures:
Step 2 ¡793 |
Choosing Alternative Definitions for Performance Measures:
Step 3 i 794 |
Choosing Measurement Alternatives for Performance j
Measures: Step 4 794 [
Current Cost 794 __ _________L___
Long-Term Assets: Gross or Net Book Value? 795;
Choosing Target Levels of Performance: Step 5 797 f
Choosing the Timing of Feedback: Step 6 797
Performance Measurement in Multinational Companies 797
Calculating the Foreign Division s ROI in the Foreign
Currency 798 1
Calculating the Foreign Division s ROI in U.S. Dollars 798
Distinction Between Managers and Organization Units 799
The Basic Trade-Off: Creating Incentives Versus Imposing
.................Risk 800............................
Intensity of Incentives and Financial and Nonfinancial
Measurements 800
Benchmarks and Relative Performance Evaluation- 801
A Concepts in Action: Should Companies Force Rank
Employees? 802 j
Performance Measures at the Individual Activity Level ^ 802
Performing Multiple Tasks 803
Team-Based Compensation Arrangements 803
Executive Performance Measures and Compensation 803 —
Intrinsic Motivation and Organization Culture 805 .
Environmental and Ethical Responsibilities 805 i
Problem for Self-Study 806 · Summary 807 · TermstoLearn 808
Assignment Material 808 :
Appendix A: Surveys of Company Practice 819
Appendix B: Recommended Readings 822
Appendix C: Notes on Compound Interest and Interest
...... Tables 825........ .......... .....-...........~................................™j
Appendix D: Cost Accounting ¡n Professional
Examinations 832
Glossary 835
Author Index 846
Company Index 847
Subject Index 849
CONTENTS
|
| any_adam_object | 1 |
| author | Horngren, Charles T. 1926-2011 Foster, George Datar, Srikant M. |
| author_GND | (DE-588)129194565 |
| author_facet | Horngren, Charles T. 1926-2011 Foster, George Datar, Srikant M. |
| author_role | aut aut aut |
| author_sort | Horngren, Charles T. 1926-2011 |
| author_variant | c t h ct cth g f gf s m d sm smd |
| building | Verbundindex |
| bvnumber | BV014278353 |
| callnumber-first | H - Social Science |
| callnumber-label | HF5686 |
| callnumber-raw | HF5686.C8 |
| callnumber-search | HF5686.C8 |
| callnumber-sort | HF 45686 C8 |
| callnumber-subject | HF - Commerce |
| classification_rvk | QP 830 |
| classification_tum | WIR 660f |
| ctrlnum | (OCoLC)248251661 (DE-599)BVBBV014278353 |
| dewey-full | 657.42 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657.42 |
| dewey-search | 657.42 |
| dewey-sort | 3657.42 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 11. ed., international ed. |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>03264nam a2200733 c 4500</leader><controlfield tag="001">BV014278353</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20230327 </controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">020502s2003 ad|| |||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">013099619X</subfield><subfield code="9">0-13-099619-X</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)248251661</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV014278353</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-355</subfield><subfield code="a">DE-384</subfield><subfield code="a">DE-Aug4</subfield><subfield code="a">DE-91</subfield><subfield code="a">DE-N2</subfield><subfield code="a">DE-83</subfield></datafield><datafield tag="050" ind1=" " ind2="0"><subfield code="a">HF5686.C8</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">657.42</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QP 830</subfield><subfield code="0">(DE-625)141954:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">WIR 660f</subfield><subfield code="2">stub</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Horngren, Charles T.</subfield><subfield code="d">1926-2011</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)129194565</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Cost accounting</subfield><subfield code="b">a managerial emphasis</subfield><subfield code="c">Charles T. Horngren ; Srikant M. Datar ; George Foster</subfield></datafield><datafield tag="250" ind1=" " ind2=" "><subfield code="a">11. ed., international ed.</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Upper Saddle River, NJ</subfield><subfield code="b">Prentice-Hall</subfield><subfield code="c">2003</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">XXIV, 856 S.</subfield><subfield code="b">Ill., graph. Darst.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="0" ind2=" "><subfield code="a">Charles T. Horngren series in accounting</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Kostenrechnung</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">contabilità analitica</subfield><subfield code="2">tessin-TR</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">prezzo di costo</subfield><subfield code="2">tessin-TR</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Costs, Industrial</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Planung</subfield><subfield code="0">(DE-588)4046235-3</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Kostenkontrolle</subfield><subfield code="0">(DE-588)4032585-4</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Entscheidungsorientierte Kostenrechnung</subfield><subfield code="0">(DE-588)4385208-7</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Unternehmensleitung</subfield><subfield code="0">(DE-588)4233771-9</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Kostenrechnung</subfield><subfield code="0">(DE-588)4032592-1</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Management Accounting</subfield><subfield code="0">(DE-588)4125415-6</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="655" ind1=" " ind2="7"><subfield code="8">1\p</subfield><subfield code="0">(DE-588)4143413-4</subfield><subfield code="a">Aufsatzsammlung</subfield><subfield code="2">gnd-content</subfield></datafield><datafield tag="655" ind1=" " ind2="7"><subfield code="8">2\p</subfield><subfield code="0">(DE-588)4123623-3</subfield><subfield code="a">Lehrbuch</subfield><subfield code="2">gnd-content</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Kostenrechnung</subfield><subfield code="0">(DE-588)4032592-1</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Entscheidungsorientierte Kostenrechnung</subfield><subfield code="0">(DE-588)4385208-7</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="8">3\p</subfield><subfield code="5">DE-604</subfield></datafield><datafield tag="689" ind1="1" ind2="0"><subfield code="a">Kostenrechnung</subfield><subfield code="0">(DE-588)4032592-1</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2="1"><subfield code="a">Management Accounting</subfield><subfield code="0">(DE-588)4125415-6</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2=" "><subfield code="8">4\p</subfield><subfield code="5">DE-604</subfield></datafield><datafield tag="689" ind1="2" ind2="0"><subfield code="a">Kostenkontrolle</subfield><subfield code="0">(DE-588)4032585-4</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="2" ind2=" "><subfield code="8">5\p</subfield><subfield code="5">DE-604</subfield></datafield><datafield tag="689" ind1="3" ind2="0"><subfield code="a">Unternehmensleitung</subfield><subfield code="0">(DE-588)4233771-9</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="3" ind2=" "><subfield code="8">6\p</subfield><subfield code="5">DE-604</subfield></datafield><datafield tag="689" ind1="4" ind2="0"><subfield code="a">Planung</subfield><subfield code="0">(DE-588)4046235-3</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="4" ind2=" "><subfield code="8">7\p</subfield><subfield code="5">DE-604</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Foster, George</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Datar, Srikant M.</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">HBZ Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009791726&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-009791726</subfield></datafield><datafield tag="883" ind1="1" ind2=" "><subfield code="8">1\p</subfield><subfield code="a">cgwrk</subfield><subfield code="d">20201028</subfield><subfield code="q">DE-101</subfield><subfield code="u">https://d-nb.info/provenance/plan#cgwrk</subfield></datafield><datafield tag="883" ind1="1" ind2=" "><subfield code="8">2\p</subfield><subfield code="a">cgwrk</subfield><subfield code="d">20201028</subfield><subfield code="q">DE-101</subfield><subfield code="u">https://d-nb.info/provenance/plan#cgwrk</subfield></datafield><datafield tag="883" ind1="1" ind2=" "><subfield code="8">3\p</subfield><subfield code="a">cgwrk</subfield><subfield code="d">20201028</subfield><subfield code="q">DE-101</subfield><subfield code="u">https://d-nb.info/provenance/plan#cgwrk</subfield></datafield><datafield tag="883" ind1="1" ind2=" "><subfield code="8">4\p</subfield><subfield code="a">cgwrk</subfield><subfield code="d">20201028</subfield><subfield code="q">DE-101</subfield><subfield code="u">https://d-nb.info/provenance/plan#cgwrk</subfield></datafield><datafield tag="883" ind1="1" ind2=" "><subfield code="8">5\p</subfield><subfield code="a">cgwrk</subfield><subfield code="d">20201028</subfield><subfield code="q">DE-101</subfield><subfield code="u">https://d-nb.info/provenance/plan#cgwrk</subfield></datafield><datafield tag="883" ind1="1" ind2=" "><subfield code="8">6\p</subfield><subfield code="a">cgwrk</subfield><subfield code="d">20201028</subfield><subfield code="q">DE-101</subfield><subfield code="u">https://d-nb.info/provenance/plan#cgwrk</subfield></datafield><datafield tag="883" ind1="1" ind2=" "><subfield code="8">7\p</subfield><subfield code="a">cgwrk</subfield><subfield code="d">20201028</subfield><subfield code="q">DE-101</subfield><subfield code="u">https://d-nb.info/provenance/plan#cgwrk</subfield></datafield></record></collection> |
| genre | 1\p (DE-588)4143413-4 Aufsatzsammlung gnd-content 2\p (DE-588)4123623-3 Lehrbuch gnd-content |
| genre_facet | Aufsatzsammlung Lehrbuch |
| id | DE-604.BV014278353 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T19:00:51Z |
| institution | BVB |
| isbn | 013099619X |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-009791726 |
| oclc_num | 248251661 |
| open_access_boolean | |
| owner | DE-355 DE-BY-UBR DE-384 DE-Aug4 DE-91 DE-BY-TUM DE-N2 DE-83 |
| owner_facet | DE-355 DE-BY-UBR DE-384 DE-Aug4 DE-91 DE-BY-TUM DE-N2 DE-83 |
| physical | XXIV, 856 S. Ill., graph. Darst. |
| publishDate | 2003 |
| publishDateSearch | 2003 |
| publishDateSort | 2003 |
| publisher | Prentice-Hall |
| record_format | marc |
| series2 | Charles T. Horngren series in accounting |
| spelling | Horngren, Charles T. 1926-2011 Verfasser (DE-588)129194565 aut Cost accounting a managerial emphasis Charles T. Horngren ; Srikant M. Datar ; George Foster 11. ed., international ed. Upper Saddle River, NJ Prentice-Hall 2003 XXIV, 856 S. Ill., graph. Darst. txt rdacontent n rdamedia nc rdacarrier Charles T. Horngren series in accounting Kostenrechnung contabilità analitica tessin-TR prezzo di costo tessin-TR Costs, Industrial Planung (DE-588)4046235-3 gnd rswk-swf Kostenkontrolle (DE-588)4032585-4 gnd rswk-swf Entscheidungsorientierte Kostenrechnung (DE-588)4385208-7 gnd rswk-swf Unternehmensleitung (DE-588)4233771-9 gnd rswk-swf Kostenrechnung (DE-588)4032592-1 gnd rswk-swf Management Accounting (DE-588)4125415-6 gnd rswk-swf 1\p (DE-588)4143413-4 Aufsatzsammlung gnd-content 2\p (DE-588)4123623-3 Lehrbuch gnd-content Kostenrechnung (DE-588)4032592-1 s Entscheidungsorientierte Kostenrechnung (DE-588)4385208-7 s 3\p DE-604 Management Accounting (DE-588)4125415-6 s 4\p DE-604 Kostenkontrolle (DE-588)4032585-4 s 5\p DE-604 Unternehmensleitung (DE-588)4233771-9 s 6\p DE-604 Planung (DE-588)4046235-3 s 7\p DE-604 Foster, George Verfasser aut Datar, Srikant M. Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009791726&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 2\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 3\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 4\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 5\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 6\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 7\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Horngren, Charles T. 1926-2011 Foster, George Datar, Srikant M. Cost accounting a managerial emphasis Kostenrechnung contabilità analitica tessin-TR prezzo di costo tessin-TR Costs, Industrial Planung (DE-588)4046235-3 gnd Kostenkontrolle (DE-588)4032585-4 gnd Entscheidungsorientierte Kostenrechnung (DE-588)4385208-7 gnd Unternehmensleitung (DE-588)4233771-9 gnd Kostenrechnung (DE-588)4032592-1 gnd Management Accounting (DE-588)4125415-6 gnd |
| subject_GND | (DE-588)4046235-3 (DE-588)4032585-4 (DE-588)4385208-7 (DE-588)4233771-9 (DE-588)4032592-1 (DE-588)4125415-6 (DE-588)4143413-4 (DE-588)4123623-3 |
| title | Cost accounting a managerial emphasis |
| title_auth | Cost accounting a managerial emphasis |
| title_exact_search | Cost accounting a managerial emphasis |
| title_full | Cost accounting a managerial emphasis Charles T. Horngren ; Srikant M. Datar ; George Foster |
| title_fullStr | Cost accounting a managerial emphasis Charles T. Horngren ; Srikant M. Datar ; George Foster |
| title_full_unstemmed | Cost accounting a managerial emphasis Charles T. Horngren ; Srikant M. Datar ; George Foster |
| title_short | Cost accounting |
| title_sort | cost accounting a managerial emphasis |
| title_sub | a managerial emphasis |
| topic | Kostenrechnung contabilità analitica tessin-TR prezzo di costo tessin-TR Costs, Industrial Planung (DE-588)4046235-3 gnd Kostenkontrolle (DE-588)4032585-4 gnd Entscheidungsorientierte Kostenrechnung (DE-588)4385208-7 gnd Unternehmensleitung (DE-588)4233771-9 gnd Kostenrechnung (DE-588)4032592-1 gnd Management Accounting (DE-588)4125415-6 gnd |
| topic_facet | Kostenrechnung contabilità analitica prezzo di costo Costs, Industrial Planung Kostenkontrolle Entscheidungsorientierte Kostenrechnung Unternehmensleitung Management Accounting Aufsatzsammlung Lehrbuch |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009791726&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT horngrencharlest costaccountingamanagerialemphasis AT fostergeorge costaccountingamanagerialemphasis AT datarsrikantm costaccountingamanagerialemphasis |