Cost accounting: a managerial emphasis
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Boston, Mass. [u.a.]
Pearson Education Limited
2015
|
| Ausgabe: | 15. ed., global ed. |
| Schriftenreihe: | Always learning
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | 960 S. Ill., graph. Darst. |
| ISBN: | 9781292018225 1292018224 |
Internformat
MARC
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| 245 | 1 | 0 | |a Cost accounting |b a managerial emphasis |c Charles T. Horngren ; Srikant M. Datar ; Madhav V. Rajan |
| 250 | |a 15. ed., global ed. | ||
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Datensatz im Suchindex
| _version_ | 1804152430124859392 |
|---|---|
| adam_text | Brief
Contents
1
The Manager and Management Accounting
24
2
An Introduction to Cost Terms and Purposes
50
3
Cost-Vo
lume-Pro
fit Analysis
88
4
Job Costing
128
5
Activity-Based Costing and Activity-Based Management
172
6
Master Budget and Responsibility Accounting
218
7
Flexible Budgets, Direct-Cost Variances, and Management
Control
270
8
Flexible Budgets, Overhead Cost Variances, and Management
Control
310
9
Inventory Costing and Capacity Analysis
350
10
Determining How Costs Behave
392
11
Decision Making and Relevant Information
446
12
Strategy, Balanced Scorecard, and Strategic Profitability Analysis
494
13
Pricing Decisions and Cost Management
538
14
Cost Allocation, Customer-Profitability Analysis, and Sales-Variance
Analysis
572
15
Allocation of Support-Department Costs, Common Costs, and
Revenues
614
16
Cost Allocation: Joint Products and Byproducts
654
17
Process Costing
686
18
Spoilage, Rework, and Scrap
728
19
Balanced Scorecard: Quality and Time
756
20
Inventory Management, Just-in-Time, and Simplified Costing
Methods
786
21
Capital Budgeting and Cost Analysis
824
22
Management
Control Systems, Transfer Pricing, and Multinational
Considerations
862
23
Performance Measurement, Compensation, and Multinational
Considerations S96
Contents
1 The Manager and Management
Accounting
24
¡Tunes Variable
Pricing: Downloads Are Down,
but Profits Are Up
Financial Accounting, Management Accounting,
and Cost Accounting
25
Strategic Decisions and the Management Accountant
27
Value-Chain and Supply-Chain Analysis and Key
Success Factors
28
Value- Chain Analysis
2 8
Supply-Chain Analysis
29
Key Success Factors
30
Concepts in Action: Trader Joe s Recipe for Cost
Leadership
Decision Making, Planning, and Control: The Five-Step
Decision-Making Process
32
Key Management Accounting Guidelines
35
Cost-Benefit Approach
35
Behavioral and Technical Considerations
35
Different Costs for Different Purposes
35
Organization Structure and the Management
Accountant
36
Line and Staff Relationships
36
The Chief Financial Officer and the Controller
36
Management Accounting Beyond the Numbers
37
Professional Ethics
38
Institutional Support
39
Typical Ethical Challenges
39
Problem for Self-Study
41
Decision Points
42
|
Terms to Learn
43
| Assignment Material
43
|
Questions
43
| Exercises
43
| Problems
46
2
An Introduction to Cost Terms
and Purposes
50
High Fixed Costs Bankrupt Twinkie Maker
Costs and Cost Terminology
51
Direct Costs and Indirect Costs
52
Cost Allocation Challenges
53
Factors Affecting Direct/Indirect Cost
Classifications
53
Cost-Behavior Patterns: Variable Costs and Fixed
Costs
54
Cost Drivers
56
Concepts in Action: Zipcar Helps Twitter Reduce
Fixed Costs
Relevant Range
57
Relationships Between Types of Costs
58
Total Costs and Unit Costs
58
Unit Costs
58
Use Unit Costs Cautiously
59
Business Sectors, Types of Inventory, Inventoriable
Costs, and Period Costs
60
Manufacturing-, Merchandising-, and Service-Sector
Companies
60
Types of Inventory
60
Commonly Used Classifications of Manufacturing
Costs
60
Inventoriable Costs
61
Period Costs
61
Illustrating the Flow of Inventoriable Costs and Period
Costs
62
Manufacturing-Sector Example
62
Recap of Inventoriable Costs and Period Costs
66
Prime Costs and Conversion Costs
67
Concepts in Action: Cost Structure at Nordstrom
Spurs Growth
Measuring Costs Requires Judgment
68
Measuring Labor Costs
68
Overtime Premium and Idle Time
69
Benefits of Defining Accounting Terms
69
Different Meanings of Product Costs
70
A Framework for Cost Accounting and Cost
Management
71
Calculating the Cost of Products, Services, and Other
Cost Objects
72
Obtaining Information for Planning and Control and
Performance Evaluation
72
Analyzing the Relevant Information for Making
Decisions
72
Problem for Sett-Study
73
Decision Points
75
|
Terms to Learn
76
Assignment Material
76
Questions
76 )
Exercises
77
Problems
81
3
Cost-Volume-Profit Analysis
88
How The Biggest Rock Show Ever Turned a Big
Profit
Essentials of
CVP
Analysis
89
Contribution Margin
90
Expressing
CVP
Relationships
92
Cost-Volume-Profit Assumptions
94
Breakeven Point and Target Operating
Income
95
Breakeven Point
95
Target Operating Income
9
G
Target Net Income and Income Taxes
98
CONTENTS 5
Using
CVP
Analysis for Decision Making
99
Decision to Advertise
99
Decision to Reduce the Selling Price
100
Determining Target Prices
100
Sensitivity Analysis and Margin of Safety
101
Cost Planning and
CVP
102
Alternative Fixed-Cost/Variable-Cost Structures
102
Operating Leverage
104
Concepts in Action: Cost-Volume-Profit Analysis
Makes Megabus a Mega-Success
Effects of Sales Mix on Income
106
CVP
Analysis in Service and Not-for-Profit
Organizations
108
Contribution Margin Versus Gross Margin
109
Problem for Self-Study
110
Decision Points
111
APPENDIX: Decision Models and Uncertainty
112
Terms to Learn
115
Assignment Material
115
Questions
115
| Exercises
116
Problems
120
4
Job Costing
128
Job Costing and Green Home Construction
Building-Block Concepts of Costing Systems
129
Job-Costing and Process-Costing Systems
130
Job Costing: Evaluation and Implementation
132
Time Period Used to Compute Indirect-Cost
Rates
133
Normal Costing
134
General Approach to Job Costing Using Normal
Costing
134
Concepts in Action: The Job Costing Game Plan
at the New Cowboys Stadium
The Role of Technology
139
Concepts in Action: Home Depot Undergoes an
Inventory Management Fix-It
Actual Costing
140
A Normal Job-Costing System in
Manufacturing
142
General Ledger
143
Explanations of Transactions
144
Subsidiary Ledgers
145
Nonmanufacturmg Costs and Job Costing
149
Budgeted Indirect Costs and End-of-Accountmg-Year
Adjustments
149
Underallocated and Overallocated Indirect
Costs
149
Adjusted Allocation-Rate Approach
150
Proration
Approach
150
Writeoff to Cost of Goods Sold Approach
152
Choosing Among Approaches
153
Variations from
Normai
Costing; A Service-Sector
Example
154
РгоШт
for Self-Study
155
Decision Points
157
|
Terms to Learn
158
Assignment Material
158
|
Questions
158
| Exercises
159
Pmblems
165
5
Activity-Based Costing and
Activity-Based Management
172
LG Electronics Reduces Costs and Inefficiencies
Through Activity-Based Costing
Broad Averaging and Its Consequences
173
Undercosting and Overcosting
173
Product-Cost Cross-Subsidization
174
Simple Costing System at Plastim Corporation
174
Design, Manufacturing, and Distribution
Processes
175
Simple Costing System Using a Single Indirect-Cost
Pool
176
Applying the Five-Step Decision-Making Process at
Plastim
177
Refining a Costing System
179
Reasons for Refining a Costing System
179
Guidelines for Refining a Costing System
179
Activity-Based Costing Systems
180
Plastim s ABC System
180
Cost Hierarchies
183
Implementing Activity-Based Costing 1S4
Implementing ABC at Plastim
184
Comparing Alternative Costing Systems
188
Considerations in Implementing Activity-Based Costing
Systems
189
Benefits and Costs of Activity-Based Costing
Systems
189
Behavioral Issues in Implementing Activity-Based
Costing Systems
190
Activity-Based Management
191
Pricing and Product-Mix Decisions
191
Cost Reduction and Process Improvement
Decisions
191
Design Decisions
192
Planning and Managing Activities
192
Activity-Based Costing and Department Costing
Systems
193
ABC in Service and Merchandising Companies
194
Concepts in Action: Pincky Inc.: Capacity Costs and
Time Driven Activity-Based Costing
Problem for Setf-Study
195
| Decision Points
198
Terms to Learn
199
Assignment Material
199
j
Questions
199
| Exercises
200
Problems
208
6
Master Budget and Responsibility
Accounting
218
Scrimping at the
Ritz:
Master Budgets
Budgets and the Budgeting Cycle
220
Strategic Plans and Operating Plans
220
Budgeting Cycle and Master Budget
221
Advantages and Challenges of Implementing
Budgets
221
Promoting Coordination and Communication
221
Providing a Framework for Judging Performance
and Facilitating Learning
222
β
CONTENTS
Motivating Managers and Other Employees
223
Challenges in Administering Budgets
223
Developing an Operating Budget
223
Time Coverage of Budgets
224
Steps in Preparing an Operating Budget
224
Financial Planning Models and Sensitivity
Analysis
235
Concepts in Action: Web-Enabled Budgeting
and Hendrick
Motorsports
Budgeting and Responsibility Accounting
237
Organization Structure and Responsibility
238
Feedback
238
Responsibility and Controllability
239
Human Aspects of Budgeting
240
Budgetary Slack
240
Stretch Targets
241
Kaizen Budgeting
242
Budgeting in Multinational Companies
243
Problem
for Self-Study
244
| Decision Points
245
APPENDIX:
ľne
Cash Budget
246
Terms to Learn
252
| Assignment Material
252
Questions
252
| Exercises
252
Problems
257
7
Flexible Budgets, Direct-Cost
Variances, and Management
Control
270
SingaDeli Bakery
Static Budgets and Variances
271
The Use of Variances
271
Static Budgets and Static-Budget Variances
272
Flexible Budgets
274
Flexible-Budget Variances and Sales-Volume
Variances
275
Sales-Volume Variances
275
Flexible-Budget Variances
276
Concepts in Action: Flexible Budgets
at Corning
Standard Costs for Variance Analysis
278
Obtaining Budgeted Input Prices and Budgeted Input
Quantities
278
Price Variances
äad
Efficiency Variances for Direct-Cost
Inputs
280
Price Variances
280
Efficiency Variance
281
Journal Entries Using Standard Costs
283
Implementing Standard Costing
285
Concepts in Action: Starbucks Reduces Direct-Cost
Variances to Brew a Turnaround
Management s Use of Variances
286
Multiple Causes of Variances
286
When to Investigate Variances
287
Using Variances for Performance
Measurement
287
Organization
L·arишg 288
Continuous Improvement
288
Financial and Nonfinancial Performance
Measures
288
Benchmarking and Variance Analysis
289
Problem for Self-Study
290
Decision Points
292
APPENDIX: Mix and Yield Variances for
Substituible
Inputs
292
Terms to Learn
296
| Assignment Material
296
Questions
296
Exercises
297
I Problems
301
8
Flexible Budgets, Overhead Cost
Variances, and Management
Control
310
Planning Fixed and Variable Overhead Costs at
Tesla
Motors
Planning of Variable and Fixed Overhead Costs
311
Planning
Vana ble
Overhead Costs
311
Planning Fixed Overhead Costs
312
Standard Costing at Webb Company
312
Developing Budgeted Variable Overhead
Rates
313
Developing Budgeted Fixed Overhead Rates
313
Variable Overhead Cost Variances
315
Flexible-Budget Analysis
315
Variable Overhead Efficiency Variance
315
Variable Overhead Spending Variance
317
Journal Entries for Variable Overhead Costs and
Variances
318
Fixed Overhead Cost Variances
319
Production-Volume Variance
320
Interpreting the Production-Volume Variance
321
Journal Entries for Fixed Overhead Costs and
Variances
322
Concepts in Action: Variance Analysis and
Standard Costing Help Sandoz Manage
Its Overhead Costs
Integrated Analysis of Overhead Cost Variances
325
4-Variance Analysis
325
Combined Variance Analysis
327
Production-Volume Variance and Sales-Volume
Variance
327
Variance Analysis and Activity-Based Costing
329
Flexible Budget and Variance Analysis for Direct
Materials-Handling Labor Costs
330
Flexible Budget and Variance Analysis for Fixed Setup
Overhead Costs
332
Overhead Variances in Nonmanufacturing
Settings
334
Financial and Nonfinancial Performance
Measures
334
Pmbbtn for
Sď-Study
335
Decision Points
337
|
Jems to
Lem
338
j
Assignment
Materia
338
|
Questions
338
I
Exercises
338
I Problems
343
CONTENTS 7
9
Inventory Costing and Capacity
Analysis
350
Lean Manufacturing Helps Companies
Reduce Inventory and Survive the
Recession
Variable and Absorption Costing
351
Variable Costing
351
Absorption Costing
352
Comparing Variable and Absorption
Costing
352
Variable vs. Absorption Costing: Operating Income and
Income Statements
353
Comparing Income Statements for One
Year
353
Comparing Income Statements for Multiple
Years
355
Variable Costing and the Effect of Sales and
Production on Operating Income
358
Absorption Costing and Performance
Measurement
359
Concepts in Action: Absorption Costing and the
Bankruptcy of U.S. Automakers
Undesirable Buildup of Inventories
361
Proposals for Revising Performance
Evaluation
362
Comparing Inventory Costing Methods
363
Throughput Costing
363
A Comparison of Alternative Inventory-Costing
Methods
364
Denominator-Level Capacity Concepts and Fixed-Cost
Capacity Analysis
365
Absorption Costing and Alternative Denominator-
Level Capacity Concepts
365
Effect on Budgeted Fixed Manufacturing Cost
Rate
366
Choosing a Capacity Level
367
Product Costing and Capacity Management
367
Pricing Decisions and the Downward Demand
Spiral
368
Performance Evaluation
369
External Reporting
370
Tax Requirements
373
Planning and Control of Capacity Costs
373
Difficulties in Forecasting Chosen Denominator-Level
Concept
373
Difficulties in Forecasting Fixed Manufacturing
Costs
374
Nonmanufacturmg Costs
374
Activity-Based Costing
374
Problem for Self-Study
375
| Decision Points
377
APPENDIX: Breakeven Points in Variable Costing
and Absorption Costing
378
Terms to Learn
380
| Assignment Material
380
Questions
380
I Exercises
380
t
Problems
386
10
Determining How Costs
Behave
392
Cisco Understands Its Costs While Helping
the Environment
Basic Assumptions and Examples of Cost
Functions
393
Basic Assumptions
393
Linear Cost Functions
394
Review of Cost Classification
395
Identifying Cost Drivers
396
The Cause-and-Effect Criterion
396
Cost Drivers and the Decision-Making
Process
397
Cost Estimation Methods
398
Industrial Engineering Method
398
Conference Method
399
Account Analysis Method
399
Quantitative Analysis Method
400
Concepts in Action: What Does It Cost
AT&T Wireless to Send a Text
Message?
Estimating a Cost Function Using Quantitative
Analysis
401
High-Low Method
403
Regression Analysis Method
405
Evaluating and Choosing Cost Drivers
406
Cost Drivers and Activity-Based Costing
409
Concepts in Action: Activity-Based Costing:
Identifying Cost Drivers
Nonlinear Cost Functions
410
Learning Curves
411
Cumulative Average-Time Learning Model
412
Incremental Unit-Time Learning Model
413
Incorporating Learning-Curve Effects into Prices
and Standards
414
Data Collection and Adjustment Issues
415
Problem for Self-Study
417
Decision Points
419
APPENDIX: Regression Analysis
420
Terms to Learn
429
| Assignment Material
429
|
Questions
429
| Exercises
430
| Problems
436
11
Decision Making and Relevant
Information
446
Relevant Costs, JetBlue, and Twitter
Information and the Decision Process
447
The Concept of Relevance
448
Relevant Costs and Relevant Revenues
448
Qualitative and Quantitative Relevant
Information
449
One-Time-Only Special Orders
450
Potential Problems in Relevant-Cost
Analysis
452
Short-Run Pricing Decisions
453
8
CONTCf^TS
Insourcmg-Versus-Outsourcing and Make-or-Buy
Decisions
454
Outsourcing and Idle Facilities
454
Strategic and Qualitative Factors
456
International Outsourcing
456
The Total Alternatives Approach
457
Concepts in Action: The LEGO Group
The Opportunity-Cost Approach
458
Carrying Costs of Inventory
460
Product-Mix Decisions with Capacity Constraints
462
Bottlenecks, Theory of Constraints, and Throughput-
Margin Analysis
463
Customer Profitability and Relevant Costs
466
Relevant-Revenue and Relevant-Cost Analysis of
Dropping a Customer
467
Relevant-Revenue and Relevant-Cost Analysis of
Adding a Customer
468
Relevant-Revenue and Relevant-Cost Analysis of
Closing or Adding Branch Offices or Business
Divisions
469
Irrelevance of Past Costs and Equipment-Replacement
Decisions
470
Decisions and Performance Evaluation
472
Problem for Sett-Study
473
Decision Points
475
APPENDIX: Linear Programming
476
Terms to Learn
480
Assignment Material
480
Questions
480
| Exercises
480
| Problems
486
12
Strategy, Balanced Scorecard, and
Strategic Profitability Analysis
494
The Balanced Scorecard at Volkswagen do
Brasil
What Is Strategy?
495
Building Internal Capabilities: Quality Improvement
and
Reengineering
at Chipset
497.
Strategy Implementation and the Balanced
Scorecard
498
The Balanced Scorecard
498
Strategy Maps and the Balanced Scorecard
499
Implementing a Balanced Scorecard
502
Different Strategies Lead to Different
Scorecards
503
Environmental and Social Performance
and the Balanced Scorecard
504
Features of a Good Balanced Scorecard
507
Pitfalls in Implementing a Balanced Scorecard
508
Evaluating the Success of Strategy and
Implementation
509
Strategic Analysis of Operating Income
509
Growth Component of Change in Operating
Income
511
Price-Recovery Component of Change in Operating
Income
513
Productivity Component of Change in Operating
Income
514
Further Analysis of Growth, Price-Recovery, and
Productivity Components
515
Concepts in Action: Operating Income
Analysis Reveals Strategic Challenges
at Best Buy
Applying the Five-Step Decision-Making Framework
to Strategy
517
Downsizing and the Management of Processing
Capacity
518
Engineered and Discretionary Costs
518
Identifying Unused Capacity for Engineered and
Discretionary Overhead Costs
519
Managing Unused Capacity
519
Problem for Self-Study
520
| Decision Points
524
|
APPENDIX: Productivity Measurement
525
Terms to Learn
527
Assignment Material
528
Questions
528
| Exercises
528
Problems
531
13
Pricing Decisions and Cost
Management
538
Fair and Square: Not What
J. C
Penney Customers
Wanted
Major Factors that Affect Pricing Decisions
539
Customers
539
Competitors
539
Costs
539
Weighing Customers, Competitors, and Costs
540
Costing and Pricing for the Long Run
540
Calculating Product Costs for Long-Run Pricing
Decisions
541
Alternative Long-Run Pricing Approaches
543
Market-Based Approach: Target Costing for Target
Pricing
544
Understanding Customers Perceived
Value
545
Competitor Analysis
545
Implementing Target Pricing and Target
Costing
545
Concepts in Action: Extreme Target Pricing
and Cost Management at IKEA
Value Engineering, Cost Incurrence, and LockedTn
Costs
547
Value-Chain Analysis and Cross-Functional
Teams
548
Achieving the Target Cost per Unit for
Provalue
548
Cost-Pius Pricing
551
Cost-Plus Target Rate of Return on
Investment
551
Alternative Cost-Plus Methods
552
Cost-Pius Pricing and Target Pricing
553
CONTENTS
9
Life-Cycle Product Budgeting and Costing
553
Life-Cycle Budgeting and Pricing Decisions
554
Managing Environmental Costs
555
Customer Life-Cycle Costing
555
Non-Cost Factors In Pricing Decisions
556
Price Discrimination
556
Peak-Load Pricing
556
International Pricing
557
Antitrust Laws and Pricing Decisions
557
Problem for Self-Study
558
| Decision Points
560
|
Terms to Learn
561
| Assignment Material
561
Questions
561
I Exercises
562
Problems
566
14
Cost Allocation, Customer-
Profitability Analysis, and
Sales-Variance Analysis
m
Globe Express Services® (Overseas Group): Analyzing
Customers at United Arab Emirates Branch
Customer-Profitability Analysis
573
Customer-Revenue Analysis
573
Customer-Cost Analysis
574
Customer-Level Costs
575
Customer Profitability Profiles
578
Presenting Profitability Analysis
579
Concepts in Action: How Pandora Radio
Made Its Unprofitable Customers
Profitable
Using the Five-Step Decision-Making
Process to Manage Customer
Profitability
581
Cost Hierarchy-Based Operating Income
Statement
582
Criteria to Guide Cost Allocations
584
Fully Allocated Customer Profitability
586
Implementing Corporate and Division Cost
Allocations
586
Issues in Allocating Corporate Costs to Divisions
and Customers
590
Using Fully Allocated Costs for Decision Making
591
Sales Variances
591
Static-Budget Variance
592
Flexible-Budget Variance and Sales-Volume
Variance
593
Sales-Mix Variance
594
Sales-Quantity Variance
594
Market-Share and Market-Size Variances
595
Market-Share Variance
596
Market-Size Variance
596
Problem for Self-Study
598
Decision Points
599
Terms to Learn
600
I Assignment Material
600
Questions
600
Problems
605
Exercises
601
15
Allocation of Support-Department
Costs, Common Costs, and
Revenues
614
Cost Allocation and the Future of Smart Grid
Energy Infrastructure
Allocating Support Department Costs
Using the Single-Rate and Dual-Rate
Methods
615
Single-Rate and Dual-Rate Methods
616
Allocation Based on the Demand for (or Usage of)
Materials-handling Services
617
Allocation Based on the Supply of
Capacity
618
Advantages and Disadvantages of Single-Rate
Method
619
Advantages and Disadvantages of Dual-Rate
Method
620
Budgeted Versus Actual Costs and the Choice of
Allocaton Base
620
Budgeted Versus Actual Rates
621
Budgeted Versus Actual Usage
621
Fixed-Cost Allocation Based on Budgeted Rates
and Budgeted Usage
621
Fixed-Cost Allocation Based on Budgeted Rates
and Actual Usage
622
Allocating Budgeted Fixed Costs Based on Actual
Usage
622
Allocating Costs of Multiple Support
Departments
623
Direct Method
626
Step-Down Method
627
Reciprocal Method
628
Overview of Methods
631
Calculating the Cost of Job WPP
298 632
Allocating Common Costs
633
Stand-Alone Cost-Allocation Method
634
Incremental Cost-Allocation Method
634
Cost Allocations and Contract Disputes
635
Contracting with the U.S. Government
635
Fairness of Pricing
636
Bundled Products and Revenue Allocation
Methods
636
Bundling and Revenue Allocation
636
Concepts in Action: Contract Disputes over
Reimbursable Costs for the U.S. Department
of Defense
Stand-Alone Revenue-Allocation
Method
638
Incremental Revenue-Allocation
Method
639
Problem for Self-Study
641
Decision Points
643
|
Terms to Learn
643
Assignment Material
644
Questions
644
I Exercises
644
Problems
648
1O
CONTENTS
16
Cost Allocation: Joint Products
and Byproducts
654
Joint Cost Allocation and the Production
of
Ethanol
Fuel
Joint-Cost Basics
655
Allocating Joint Costs
657
Approaches to Allocating Joint Costs
657
Concepts in Action: Are Charitable Organizations
Allocating Joint Costs in a Misleading Way?
Sales Value at Splitoff Method
659
Physical-Measure Method
660
Net Realizable Value Method
661
Constant Gross-Margin Percentage NRV
Method
663
Choosing an Allocation Method
665
Not Allocating Joint Costs
666
Why Joint Costs Are Irrelevant for Decision
Making
666
Sell-or-Process-Further Decisions
666
Decision Making and Performance Evaluation
667
Pricing Decisions
667
Accounting for Byproducts
668
Production Method: Byproducts Recognized
at Time Production Is Completed
669
Sales Method: Byproducts Recognized at Time
of Sale
670
Problem for Self-Study
671
Decision Points
673
Terms to Learn
674
| Assignment Material
674
Questions
674
| Exercises
675
| Problems
679
17
Process Costing
686
ExxonMobil and Accounting Differences
in the Oil Patch
Illustrating Process Costing
687
Case
1:
Process Costing with No Beginning or Ending
Work-in-Process Inventory
68$
Case
2:
Process Costing with Zero Beginning and Some
Ending Work-in-Process inventory 6$9
Summarizing the Physical Units and Equivalent Units
(Steps land
2) 690
Calculating Product Costs (Steps
3,4,
and
5) 691
Journal Entries
693
Case
3:
Process Costing with Some Beginning and Some
Ending Work-in-Process Inventory
694
Weighted-Average Method
695
First-In, First-Out Method
698
Comparing the Weighted-Average and FIFO
Methods
701
Transferred-In Costs in Process Costing
703
Transferred-In Costs and the Weighted-Average
Method
704
Transferred-In Costs and the FIFO Method
705
Points to Remember About Transferred-In
Costs
706
Hybrid Costing Systems
707
Concepts in Action: Hybrid Costing for Customized
Shoes at Adidas
Overview of Operation-Costing Systems
708
Illustrating an Operation-Costing System
709
Journal Entries
710
Problem for Self-Study
711
| Decision Points
713
APPENDIX:
StandarrJ-Costìng
Method of Process Costing
714
Terms to Learn
718
Assignment Material
718
|
Questions
718
| Exercises
718
| Problem
722
18
Spoilage, Rework, and Scrap
728
Rework and Delays on the Boeing Dreamliner
Defining Spoilage, Rework, and Scrap
729
Two Types of Spoilage
730
Normal Spoilage
730
Abnormal Spoilage
730
Spoilage in Process Costing Using Weighted-Average
and FIFO
731
Count All Spoilage
731
Five-Step Procedure for Process Costing with
Spoilage
732
Weighted-Average Method and Spoilage
733
FIFO Method and Spoilage
736
Journal Entries
736
Inspection Points and Allocating Costs of Normal
Spoilage
736
Job Costing and Spoilage
739
Job Costing and Rework
740
Accounting for Scrap
741
Recognizing Scrap at the Time of Its Sale
742
Recognizing Scrap at the Time of Its Production
743
Concepts in Action: American Apparel Turns Scrap
into a Product for Sale
Problem for Self-Study
745
Decision Points
745
APPENDIX: Standard-Costing Method
ала
Spoilage
746
Terms
ία
Leam
748
Assignment Material
748
|
Questions
748
¡
Exercise®
749
| Problem
752
19
Balanced Scorecard: Quality and
Time
756
Toyota Plane
Changa«
After Millions of Defective Cars
Are Recalled
Quality as a Competitive Tool
757
The Financial Perspective; The Costs of Quality
758
Using Nonfinancial Measures to Evaluate and Improve
Quality
761
The Customer Perspective: Nonfinancial Measures of
Customer Satisfaction
761
The Internal-Business-Process Perspective: Analyzing
Quality Problems and Improving Quality
761
Nonfinancial Measures of Internal-Business-Process
Quality
764
The Learning-and-Growth Perspective: Quality
Improvements
764
CONTENTS
11
Weighing the Costs and Benefits of Improving
Quality
765
Evaluating a Company s Quality Performance
766
Time as a Competitive Tool
767
Customer-Response Time and On-Time
Performance
767
Bottlenecks and Time Drivers
768
Concepts in Action: Overcoming Wireless Data
Bottlenecks
Relevant Revenues and Costs of Delays
771
Balanced Scorecard and Time-Based Measures
772
Problem for Self-Study
773
Decision Points
774
Terms to Learn
775
Assignment Material
775
Questions
775
Exercises
776
Problems
781
20
Inventory Management,
Just-in-Time, and Simplified
Costing Methods
786
Costco Aggressively Manages Its Inventory to Thrive
in Tough Times
Inventory Management in Retail Organizations
787
Costs Associated with Goods for Sale
787
The Economic-Order-Quantity Decision
Model
788
When to Order, Assuming Certainty
791
Safety Stock
791
Estimating Inventory-Related Relevant Costs and
Their Effects
793
Cost of a Prediction Error
793
Conflicts Between the EOQ Decision Model and
Managers Performance Evaluation
794
Just-in-Time Purchasing
795
JIT Purchasing and EOQ Model Parameters
795
Relevant Costs of JIT Purchasing
795
Supplier Evaluation and Relevant Costs of Quality
and Timely Deliveries
797
JIT Purchasing, Planning and Control, and
Supply-Chain Analysis
799
Inventory Management, MRP, and JIT Production
799
Materials Requirements Planning
799
Just-in-Time (JIT) Production
800
Features of JIT Production Systems
800
Costs and Benefits of JIT Production
800
JIT in Service Industries
801
Enterprise Resource Planning (ERP) Systems
801
Concepts in Action: After the Encore: Just-in-Time
Live Concert Recordings
Performance Measures and Control in JIT
Production
802
Effect of JIT Systems on Product Costing
803
Backflush Costing
803
Simplified Normal or Standard Costing
Systems
803
Special Considerations in Backflush Costing
811
Lean Accounting
811
Problems for Self-Study
814
Decision Points
815
Terms to Learn
816
Assignment Material
816
Questions
816
| Exercises
817
Problems
819
21
Capital Budgeting and Cost
Analysis
824
Capital Budgeting Powers Decisions
at the
TVA
Stages of Capital Budgeting
825
Discounted Cash Flow
828
Net Present Value Method
828
Internal Rate-of-Return Method
830
Comparing the Net Present Value and Internal
Rate-of-Return Methods
831
Sensitivity Analysis
832
Payback Method
833
Uniform Cash Flows
833
Nonuniform
Cash Flows
834
Accrual Accounting Rate-of-Return Method
836
Relevant Cash Flows in Discounted Cash Flow
Ала1уѕ1Ѕ
837
Relevant After-Tax Flows
837
Categories of Cash Flows
839
Project Management and Performance Evaluation
842
Post-Investment Audits
843
Performance Evaluation
843
Strategic Considerations
m Capital
Budgeting
844
Concepts in Action: International Capital Budgeting
at Disney
Investment in Research and Development
845
Customer Value and Capital Budgeting
845
Problem for Self-Study
846
| Decision Points
848
APPENDIX: Capital Budgeting and Inflation
849
Terms to Learn
851
| Assignment Matenal
852
Questions
852
| Exercises
852
Problems
857
Answers to Exercises in Compound Interest
(Exercise
21-16) 860
22
Management Control Systems,
Transfer Pricing, and Multinational
Considerations
862
Transfer Pricing Disputes and Tax Issues Stop
Collaborations Between Subunits of
Mehr
Co.
Management Control Systems
863
Formal and Informal Systems
864
Effective Management Control
864
Decentralization
865
Benefits of Decentralization
865
Costs of Decentralization
866
Comparing Benefits and Costs
867
Decentralization in Multinational Companies
867
Choices About Responsibility Centers
868
12 CONTENTS
Transfer
Pricing
868
Criteria tor Evaluating Transfer
Pnces
869
Calculating Transfer Prices
869
An Illustration of Transfer Pricing
869
Market-Based Transfer
Pnces
872
Perfectly-Competitive-Market Case
872
Distress Prices
873
Imperfect Competition
873
Cost-Based Transfer Prices
874
Full-Cost Bases
874
Variable-Cost Bases
875
Hybrid Transfer Prices
876
Prorating the Difference Between Maximum and
Minimum Transfer Prices
876
Negotiated Pricing
877
Dual Pricing
878
A General Guideline for Transfer-Pricing Situations
878
How Multinationals Use Transfer Pricing to Minimize
their Taxes
880
Concepts in Action: Transfer Pricing Dispute
Temporarily Stops the Flow of Fiji Water
Transfer Prices Designed for Multiple
Objectives
883
Problem torSelf-Study
884
| Decision Points
886
|
Terms to Learn
887
Assignment Material
887
Questions
887
Exercises
887
| Problems
891
23
Performance Measurement,
Compensation, and Multinational
Considerations
896
Misalignment Between CEO Compensation
and Performance at AIG
Financial and Nonfinancial Performance Measures
897
Accounting-Based Measures for Business Units
898
Return on Investment
899
Residual Income
901
Economic Value Added
902
Return on Sales
903
Comparing Performance Measures
904
Choosing the Details of the Performance
Measures
904
Alternative Time Horizons
904
Alternative Definitions of Investment
905
Alternative Asset Measurements
906
Target Levels of Performance and Feedback
908
Choosing Target Levels of Performance
908
Choosing the Timing of Feedback
909
Performance Measurement in Multinational
Companies
909
Calculating a Foreign Division s
ROI in
the Foreign
Currency
910
Calculating the Foreign Division s
ROI in
U.S.
Dollars
910
Distinguishing the Performance of Managers From the
Performance of Their Subunits
911
The Basic Tradeoff: Creating Incentives Versus
Imposing Risk
912
Intensity of Incentives and Financial
and Nonfinancial Measurements
913
Benchmarks and Relative Performance Evaluation
913
Performance Measures at the Individual Activity
Level
914
Concepts in Action: Avoiding Performance-
Measurement Silos at Staples
Executive Performance Measures and
Compensation
915
Strategy and Levers of Control
916
Boundary Systems
917
Belief Systems
917
Interactive Control Systems
918
Problems for Self-Study
918
| Decision Points
920
Terms to Learn
921
Assignment Material
921
Questions
921
| Exercises
921
| Problems
926
Appendix A: Notes on Compound Interest
and Interest Tables
931
Appendix B: Recommended Readings—available
online www.pearsonglobaleditions.coffl/homgren
Appendix C: Cost Accounting in Professional Examination—
available
onliae www.pearsoagîobâleditions.cûm/horngxen
Glossary
939
Index
950
Photo Credits
960
|
| any_adam_object | 1 |
| author | Horngren, Charles T. 1926-2011 Datar, Srikant M. Rajan, Madhav V. |
| author_GND | (DE-588)129194565 (DE-588)170696596 (DE-588)171635639 |
| author_facet | Horngren, Charles T. 1926-2011 Datar, Srikant M. Rajan, Madhav V. |
| author_role | aut aut aut |
| author_sort | Horngren, Charles T. 1926-2011 |
| author_variant | c t h ct cth s m d sm smd m v r mv mvr |
| building | Verbundindex |
| bvnumber | BV042015428 |
| classification_rvk | QP 830 |
| classification_tum | WIR 660f |
| ctrlnum | (OCoLC)886596449 (DE-599)BVBBV042015428 |
| 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 | 15. ed., global ed. |
| format | Book |
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| genre | (DE-588)4123623-3 Lehrbuch gnd-content |
| genre_facet | Lehrbuch |
| id | DE-604.BV042015428 |
| illustrated | Illustrated |
| indexdate | 2024-07-10T01:10:35Z |
| institution | BVB |
| isbn | 9781292018225 1292018224 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-027457226 |
| oclc_num | 886596449 |
| open_access_boolean | |
| owner | DE-573 DE-523 DE-521 DE-634 DE-355 DE-BY-UBR DE-M382 DE-91 DE-BY-TUM DE-92 DE-1043 DE-2070s |
| owner_facet | DE-573 DE-523 DE-521 DE-634 DE-355 DE-BY-UBR DE-M382 DE-91 DE-BY-TUM DE-92 DE-1043 DE-2070s |
| physical | 960 S. Ill., graph. Darst. |
| publishDate | 2015 |
| publishDateSearch | 2015 |
| publishDateSort | 2015 |
| publisher | Pearson Education Limited |
| record_format | marc |
| series2 | Always learning |
| spelling | Horngren, Charles T. 1926-2011 Verfasser (DE-588)129194565 aut Cost accounting a managerial emphasis Charles T. Horngren ; Srikant M. Datar ; Madhav V. Rajan 15. ed., global ed. Boston, Mass. [u.a.] Pearson Education Limited 2015 960 S. Ill., graph. Darst. txt rdacontent n rdamedia nc rdacarrier Always learning Cost accounting Entscheidungsorientierte Kostenrechnung (DE-588)4385208-7 gnd rswk-swf Kostenrechnung (DE-588)4032592-1 gnd rswk-swf Kostenkontrolle (DE-588)4032585-4 gnd rswk-swf Unternehmensleitung (DE-588)4233771-9 gnd rswk-swf Management Accounting (DE-588)4125415-6 gnd rswk-swf Planung (DE-588)4046235-3 gnd rswk-swf (DE-588)4123623-3 Lehrbuch gnd-content Kostenrechnung (DE-588)4032592-1 s Entscheidungsorientierte Kostenrechnung (DE-588)4385208-7 s 1\p DE-604 Management Accounting (DE-588)4125415-6 s 2\p DE-604 Kostenkontrolle (DE-588)4032585-4 s 3\p DE-604 Unternehmensleitung (DE-588)4233771-9 s 4\p DE-604 Planung (DE-588)4046235-3 s 5\p DE-604 Datar, Srikant M. Verfasser (DE-588)170696596 aut Rajan, Madhav V. Verfasser (DE-588)171635639 aut Digitalisierung UB Regensburg - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027457226&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 |
| spellingShingle | Horngren, Charles T. 1926-2011 Datar, Srikant M. Rajan, Madhav V. Cost accounting a managerial emphasis Cost accounting Entscheidungsorientierte Kostenrechnung (DE-588)4385208-7 gnd Kostenrechnung (DE-588)4032592-1 gnd Kostenkontrolle (DE-588)4032585-4 gnd Unternehmensleitung (DE-588)4233771-9 gnd Management Accounting (DE-588)4125415-6 gnd Planung (DE-588)4046235-3 gnd |
| subject_GND | (DE-588)4385208-7 (DE-588)4032592-1 (DE-588)4032585-4 (DE-588)4233771-9 (DE-588)4125415-6 (DE-588)4046235-3 (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 ; Madhav V. Rajan |
| title_fullStr | Cost accounting a managerial emphasis Charles T. Horngren ; Srikant M. Datar ; Madhav V. Rajan |
| title_full_unstemmed | Cost accounting a managerial emphasis Charles T. Horngren ; Srikant M. Datar ; Madhav V. Rajan |
| title_short | Cost accounting |
| title_sort | cost accounting a managerial emphasis |
| title_sub | a managerial emphasis |
| topic | Cost accounting Entscheidungsorientierte Kostenrechnung (DE-588)4385208-7 gnd Kostenrechnung (DE-588)4032592-1 gnd Kostenkontrolle (DE-588)4032585-4 gnd Unternehmensleitung (DE-588)4233771-9 gnd Management Accounting (DE-588)4125415-6 gnd Planung (DE-588)4046235-3 gnd |
| topic_facet | Cost accounting Entscheidungsorientierte Kostenrechnung Kostenrechnung Kostenkontrolle Unternehmensleitung Management Accounting Planung Lehrbuch |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027457226&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT horngrencharlest costaccountingamanagerialemphasis AT datarsrikantm costaccountingamanagerialemphasis AT rajanmadhavv costaccountingamanagerialemphasis |