Horngren's cost accounting: a managerial emphasis
Gespeichert in:
Späterer Titel: | Cost accounting |
---|---|
Vorheriger Titel: | Horngren, Charles T. Cost accounting |
Hauptverfasser: | , |
Format: | Buch |
Sprache: | English |
Veröffentlicht: |
Harlow ; London ; New York [und viele weitere]
Pearson
[2018]
|
Ausgabe: | 16th edition, global edition |
Schlagworte: | |
Online-Zugang: | Inhaltsverzeichnis |
Beschreibung: | 991 Seiten Illustrationen, Diagramme |
ISBN: | 9781292211541 1292211547 |
Internformat
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Datensatz im Suchindex
DE-BY-862_location | 2000 |
---|---|
DE-BY-FWS_call_number | 2000/QP 830 H816(16) |
DE-BY-FWS_katkey | 655244 |
DE-BY-FWS_media_number | 083000519688 |
_version_ | 1806176876309250048 |
adam_text | Titel: Horngren s cost accounting
Autor: Horngren, Charles T
Jahr: 2018
Contents
1 The Manager and Management
Accounting 21
For Coca-Cola, Smaller Sizes Mean Bigger Profits
Financial Accounting, Management Accounting, and Cost
Accounting 22
Strategic Decisions and the Management
Accountant 23
Value-Chain and Supply-Chain Analysis and Key Success
Factors 24
Value-Chain Analysis 24
Supply-Chain Analysis 26
Key Success Factors 27
Concepts in Action: Trader Joe s Recipe for Cost
Leadership
Decision Making, Planning, and Control: The Five-Step
Decision-Making Process 29
Key Management Accounting Guidelines 32
Cost-Benefit Approach 32
Behavioral and Technical Considerations 33
Different Costs for Different Purposes 33
Organization Structure and the Management
Accountant 33
Line and Staff Relationships 33
The Chief Financial Officer and the Controller 34
Management Accounting Beyond the
Numbers 35
Professional Ethics 36
Institutional Support 36
Typical Ethical Challenges 37
Problem for Self-Study 39 I Decision Points 39 I
Terms to Learn 40 I Assignment Material 40 I
Questions 40 I Multiple-Choice Questions 41 I
Exercises 41 I Problems 43
2 An Introduction to Cost Terms
and Purposes 48
High Fixed Costs Bankrupt Quiksilver
Costs and Cost Terminology 49
Direct Costs and Indirect Costs 49
Cost Allocation Challenges 50
Factors Affecting Direct/Indirect Cost
Classifications 51
Cost-Behavior Patterns: Variable Costs and Fixed
Costs 52
Concepts in Action: Zipcar Helps Twitter Reduce
Fixed Costs
Cost Drivers 54
Relevant Range 55
Relationships Between Types of Costs 56
Total Costs and Unit Costs 56
Unit Costs 56
Use Unit Costs Cautiously 57
Business Sectors, Types of Inventory, Inventoriable Costs,
and Period Costs 58
Manufacturing-, Merchandising-, and Service-Sector
Companies 58
Types of Inventory 58
Commonly Used Classifications of Manufacturing
Costs 59
Inventoriable Costs 59
Period Costs 59
Illustrating the Flow of Inventoriable Costs and Period
Costs 60
Manufacturing-Sector Example 60
Recap of Inventoriable Costs and Period Costs 64
Prime Costs and Conversion Costs 65
Measuring Costs Requires Judgment 66
Measuring Labor Costs 66
Overtime Premium and Idle Time 66
Benefits of Defining Accounting Terms 67
Different Meanings of Product Costs 68
A Framework for Cost Accounting and Cost
Management 69
Calculating the Cost of Products, Services, and Other
Cost Objects 70
Obtaining Information for Planning and Control and
Performance Evaluation 70
Analyzing the Relevant Information for Making
Decisions 70
Problem for Self-Study 71 I Decision Points 73 I
Terms to Learn 74 I Assignment Material 74 I
Questions 74 I Multiple-Choice Questions 75 I
Exercises 76 I Problems 80
3 Cost-Volume-Profit Analysis 86
How Coachella Tunes Up the Sweet Sound of Profits
Essentials of CVP Analysis 87
Contribution Margin 88
Expressing CVP Relationships 90
Cost-Volume-Profit Assumptions 93
Breakeven Point and Target Operating Income 93
Breakeven Point 93
Target Operating Income 94
Income Taxes and Target Net Income 96
Using CVP Analysis for Decision Making 98
Decision to Advertise 98
Decision to Reduce the Selling Price 98
Determining Target Prices 99
Concepts in Action: Cost-Volume-Profit Analysis Makes
Subway s $5 Foot-Long Sandwiches a Success But
Innovation Challenges Loom
Sensitivity Analysis and Margin of Safety 100
Cost Planning and CVP 102
Alternative Fixed-Cost/Variable-Cost
Structures 102
Operating Leverage 103
Effects of Sales Mix on Income 105
CVP Analysis in Service and Not-for-Profit
Organizations 107
Contribution Margin Versus Gross Margin 108
Problem for Self-Study 109 I Decision Points 110
APPENDIX: Decision Models and Uncertainty 111
Terms to Learn 114 I Assignment Material 115 I
Questions 115 I Multiple-Choice Questions 115 I
Exercises 116 / Problems 120
4 Job Costing 127
Job Costing and the World s Tallest Building
Building-Block Concepts of Costing Systems 128
Job-Costing and Process-Costing Systems 129
Job Costing: Evaluation and Implementation 130
Time Period Used to Compute Indirect-Cost
Rates 131
Normal Costing 133
General Approach to Job Costing Using Normal
Costing 133
Concepts in Action: The Job-Costing Game Plan
at AT T Stadium
The Role of Technology 138
Actual Costing 138
A Normal Job-Costing System in Manufacturing 140
General Ledger 141
Explanations of Transactions 141
Subsidiary Ledgers 144
Materials Records by Type of Material 144
Labor Records by Employee 145
Manufacturing Department Overhead Records by
Month 146
Work-in-Process Inventory Records by Jobs 146
Finished Goods Inventory Records by
Jobs 147
Other Subsidiary Records 147
Nonmanufacturing Costs and Job Costing 147
Budgeted Indirect Costs and End-of-Accounting-Year
Adjustments 148
Underallocated and Overallocated Indirect
Costs 148
Adjusted Allocation-Rate Approach 149
Proration Approach 149
Write-off to Cost of Goods Sold Approach 151
Choosing Among Approaches 152
Variations from Normal Costing: A Service-Sector
Example 153
Problem for Self-Study 155 I Decision Points 157 I
Terms to Learn 158 I Assignment Material 158 1
Questions 158 I Multiple-Choice Questions 159 I
Exercises 160 I Problems 166
5 Activity-Based Costing and
Activity-Based Management 172
General Motors and 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 174
Simple Costing System Using a Single Indirect-Cost
Pool 175
Applying the Five-Step Decision-Making Process at
Plastim 177
Refining A Costing System 178
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 182
Implementing Activity-Based Costing 184
Implementing ABC at Plastim 184
Comparing Alternative Costing Systems 189
Considerations in Implementing Activity-Based
Costing Systems 190
Benefits and Costs of Activity-Based Costing
Systems 190
Behavioral Issues in Implementing Activity-Based
Costing Systems 191
Activity-Based Management 192
Pricing and Product-Mix Decisions 192
Cost Reduction and Process Improvement
Decisions 192
Design Decisions 193
Planning and Managing Activities 194
Activity-Based Costing and Department Costing
Systems 194
ABC in Service and Merchandising
Companies 195
Concepts in Action: Mayo Clinic Uses Time-Driven
Activity-Based Costing to Reduce Costs and
Improve Care
Problem for Self-Study 196 I Decision Points 199 I
Terms to Learn 200 I Assignment Material 200 I
Questions 200 I Multiple-Choice Questions 201 I
Exercises 201 I Problems 208
6 Master Budget and Responsibility
Accounting 217
Scrimping at the Ritz: Master Budgets
Budgets and the Budgeting Cycle 218
Strategic Plans and Operating Plans 218
Budgeting Cycle and Master Budget 219
Advantages and Challenges of Implementing
Budgets 220
Promoting Coordination and Communication 220
Providing a Framework for Judging Performance
and Facilitating Learning 220
Motivating Managers and Other Employees 221
Challenges in Administering Budgets 221
Developing an Operating Budget 222
Time Coverage of Budgets 222
Steps in Preparing an Operating Budget 222
Financial Planning Models and Sensitivity
Analysis 235
Concepts in Action: 24 Hour Fitness and
Internet-Based Budgeting
Budgeting and Responsibility Accounting 237
Organization Structure and Responsibility 237
Feedback 238
Responsibility and Controllability 239
Human Aspects of Budgeting 240
Budgetary Slack 240
Stretch Targets 241
Kaizen Budgeting 242
Budgeting for Reducing Carbon
Emissions 243
Budgeting in Multinational Companies 243
Problem for Self-Study 244 I Decision
Points 245
APPENDIX: The Cash Budget 246
Terms to Learn 252 I Assignment Material 252 1
Questions 252 / Multiple-Choice Questions 253 I
Exercises 253 I Problems 258
7 Flexible Budgets, Direct-Cost
Variances, and Management
Control 269
SingaOeli Bakery and Incentive Controls
Static Budgets and Variances 270
The Use of Variances 270
Static Budgets and Static-Budget Variances 271
Flexible Budgets 273
Flexible-Budget Variances and Sales-Volume
Variances 274
Sales-Volume Variances 274
Flexible-Budget Variances 275
Standard Costs for Variance Analysis 276
Obtaining Budgeted Input Prices and Budgeted Input
Quantities 277
Price Variances and Efficiency Variances for
Direct-Cost Inputs 278
Price Variances 279
Efficiency Variance 279
Journal Entries Using Standard Costs 282
Implementing Standard Costing 284
Management s Use of Variances 284
Multiple Causes of Variances 284
Concepts in Action: Can Chipotle Wrap Up Its
Materials-Cost Variance Increases?
When to Investigate Variances 285
Using Variances for Performance Measurement 286
Organization Learning 286
Continuous Improvement 287
Financial and Nonfinancial Performance
Measures 287
Benchmarking and Variance Analysis 287
Problem for Self-Study 289 I Decision Points 290
APPENDIX: Mix and Yield Variances for Substitutable
Inputs 291
Terms to Learn 295 I Assignment Material 295 I
Questions 295 I Multiple-Choice Questions 295 I
Exercises 296 I Problems 300
8 Flexible Budgets, Overhead Cost
Variances, and Management
Control 308
Tesla Motors Gigafactory
Planning of Variable and Fixed Overhead Costs 309
Planning Variable Overhead Costs 309
Planning Fixed Overhead Costs 309
Standard Costing at Webb Company 310
Developing Budgeted Variable Overhead Rates 310
Developing Budgeted Fixed Overhead Rates 311
Variable Overhead Cost Variances 312
Flexible-Budget Analysis 312
Variable Overhead Efficiency Variance 313
Variable Overhead Spending Variance 314
Journal Entries for Variable Overhead Costs and -
Variances 316
Fixed Overhead Cost Variances 317
Production-Volume Variance 318
Interpreting the Production-Volume Variance 319
Journal Entries for Fixed Overhead Costs and
Variances 320
Concepts in Action: Variance Analysis and Standard
Costing Help Sandoz Manage Its Overhead
Costs
Integrated Analysis of Overhead Cost Variances 323
4-Variance Analysis 323
Combined Variance Analysis 323
Production-Volume Variance and Sales-Volume
Variance 325
Variance Analysis and Activity-Based Costing 327
Flexible Budget and Variance Analysis for Direct
Materials-Handling Labor Costs 328
Flexible Budget and Variance Analysis for Fixed Setup
Overhead Costs 330
Overhead Variances in Nonmanufacturing
Settings 332
Financial and Nonfinancial Performance
Measures 333
Problem for Self-Study 334 I Decision Points 336 I
Terms to Learn 337 I Assignment Material 337 I
Questions 337 I Multiple-Choice Questions 337 I
Exercises 339 I Problems 343
9 Inventory Costing and Capacity
Analysis 349
Lean Manufacturing Helps Boeing Work Through Its
Backlog
Variable and Absorption Costing 350
Variable Costing 350
Absorption Costing 350
Comparing Variable and Absorption Costing 350
Variable vs. Absorption Costing: Operating Income and
Income Statements 352
Comparing Income Statements for One Year 352
Comparing Income Statements for Multiple Years 354
Variable Costing and the Effect of Sales and Production
on Operating Income 357
Absorption Costing and Performance
Measurement 358
Undesirable Buildup of Inventories 359
Proposals for Revising Performance Evaluation 360
Comparing Inventory Costing Methods 361
Throughput Costing 361
A Comparison of Alternative Inventory-Costing
Methods 362
Denominator-Level Capacity Concepts and Fixed-Cost
Capacity Analysis 363
Absorption Costing and Alternative Denominator-Level
Capacity Concepts 364
Effect on Budgeted Fixed Manufacturing Cost
Rate 365
Choosing a Capacity Level 366
Product Costing and Capacity Management 366
Pricing Decisions and the Downward Demand
Spiral 367
Concepts in Action: Can ESPN Avoid the
Cord-Cutting Death Spiral ?
Performance Evaluation 369
Financial Reporting 369
Tax Requirements 372
Planning and Control of Capacity Costs 372
Difficulties in Forecasting Chosen Denominator-Level
Concept 372
Difficulties in Forecasting Fixed Manufacturing
Costs 373
Nonmanufacturing Costs 373
Activity-Based Costing 374
Problem for Self-Study 374 I Decision Points 376
APPENDIX: Breakeven Points in Variable Costing and
Absorption Costing 377
Terms to Learn 379 I Assignment Material 379 I
Questions 379 I Multiple-Choice Questions 379 I
Exercises 381 I Problems 385
10 Determining How Costs Behave 392
UPS Uses Big Data to Understand Its Costs While
Helping the Environment
Basic Assumptions and Examples of Cost
Functions 393
Basic Assumptions 393
Linear Cost Functions 393
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 397
Industrial Engineering Method 398
Conference Method 398
Account Analysis Method 398
Quantitative Analysis Method 399
Estimating a Cost Function Using Quantitative
Analysis 400
High-Low Method 402
Regression Analysis Method 404
Evaluating and Choosing Cost Drivers 405
Cost Drivers and Activity-Based Costing 408
Nonlinear Cost Functions 409
Learning Curves 410
Cumulative Average-Time Learning Model 411
Incremental Unit-Time Learning Model 412
Incorporating Learning-Curve Effects into Prices and
Standards 413
Concepts in Action: Does Joint Strike Fighter Production
Have a Learning Curve?
Data Collection and Adjustment Issues 415
Problem for Self-Study 417 I Decision Points 419
APPENDIX: Regression Analysis 420
Terms to Learn 429 I Assignment Material 429 I
Questions 429 I Multiple-Choice Questions 430 I
Exercises 430 I Problems 436
11 Decision Making and Relevant
Information 446
Relevant Costs and Broadway Shows
Information and the Decision Process 447
The Concept of Relevance 447
Relevant Costs and Relevant Revenues 447
Qualitative and Quantitative Relevant
Information 449
One-Time-Only Special Orders 450
Potential Problems in Relevant-Cost Analysis 453
Short-Run Pricing Decisions 453
Insourcing-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: Starbucks Brews Up Domestic
Production
The Opportunity-Cost Approach 458
Carrying Costs of Inventory 461
Product-Mix Decisions with Capacity
Constraints 462
Bottlenecks, Theory of Constraints, and
Throughput-Margin Analysis 464
Customer Profitability and Relevant Costs 467
Relevant-Revenue and Relevant-Cost Analysis of
Dropping a Customer 468
Relevant-Revenue and Relevant-Cost Analysis of
Adding a Customer 470
Relevant-Revenue and Relevant-Cost Analysis of
Closing or Adding Branch Offices or Business
Divisions 470
Irrelevance of Past Costs and Equipment-Replacement
Decisions 471
Decisions and Performance Evaluation 473
Problem for Self-Study 475 I Decision Points 477
APPENDIX: Linear Programming 478
Terms to Learn 481 I Assignment Material 481 I
Questions 481 / Multiple-Choice Questions 482 I
Exercises 483 I Problems 488
12 Strategy, Balanced Scorecard, and
Strategic Profitability Analysis 497
Barclays Turns to the Balanced Scorecard
V hat Is Strategy? 498
Building Internal Capabilities: Quality Improvement and
Rccnginecring at Chipset 500
Strategy Implementation and the Balanced
Scorecard 501
The Balanced Scorecard 501
Strategy Maps and the Balanced Scorecard 502
Implementing a Balanced Scorecard 508
Different Strategies Lead to Different
Storecards 509
Environmental and Social Performance and the Balanced
Scorecard 509
Features of a Good Balanced Scorecard 513
Pitfalls in Implementing a Balanced Scorecard 514
Evaluating the Success of Strategy and
Implementation 514
Strategic Analysis of Operating Income 515
Growth Component of Change in Operating
Income 517
Price-Recovery Component of Change in Operating
Income 518
Productivity Component of Change in Operating
Income 519
Further Analysis of Growth, Price-Recovery, and
Productivity Components 521
Concepts in Action: Operating Income Analysis
Reveals Strategic Challenges at Best Buy
Applying the Five-Step Decision-Making Framework
to Strategy 524
Downsizing and the Management of Processing
Capacity 524
Engineered and Discretionary Costs 524
Identifying Unused Capacity for Engineered and
Discretionary Overhead Costs 525
Managing Unused Capacity 525
Problem for Self-Study 526 I Decision Points 530
APPENDIX: Productivity Measurement 531
Terms to Learn 534 I Assignment Material 534 I
Questions 534 I Multiple-Choice Questions 534 I
Exercises 535 I Problems 537
13 Pricing Decisions and Cost
Management 544
Extreme Pricing and Cost Management at IKEA
Major Factors that Affect Pricing Decisions 545
Customers 545
Competitors 545
Costs 545
Weighing Customers, Competitors, and Costs 545
Costing and Pricing for the Long Run 546
Calculating Product Costs for Long-Run Pricing
Decisions 547
Alternative Long-Run Pricing Approaches 548
Market-Based Approach: Target Costing for Target
Pricing 550
Understanding Customers Perceived Value 550
Competitor Analysis 551
Implementing Target Pricing and Target
Costing 551
Concepts in Action: H M Uses Target Pricing to
Bring Fast Fashion to Stores Worldwide
Value Engineering, Cost Incurrence, and Locked-in
Costs 553
Value-Chain Analysis and Cross-Functional
Teams 553
Achieving the Target Cost per Unit for
Provalue 554
Cost-Pius Pricing 557
Cost-Pius Target Rate of Return on Investment 557
Alternative Cost-Pius Methods 558
Cost-Pius Pricing and Target Pricing 559
Life-Cycle Product Budgeting and Costing 560
Life-Cycle Budgeting and Pricing
Decisions 560
Managing Environmental and Sustainability
Costs 562
Customer Life-Cycle Costing 562
Non-Cost Factors in Pricing Decisions 563
Price Discrimination 563
Peak-Load Pricing 563
International Pricing 563
Antitrust Laws and Pricing Decisions 564
The Supreme Court has not specified the appropriate
measure of costs. 564
Problem for Self-Study 565 I Decision Points 567 I
Terms to Learn 568 I Assignment Material 569 I
Questions 569 I Multiple-Choice Questions 569 I
Exercises 569 I Problems 573
14 Cost Allocation, Customer-
Profitability Analysis, and Sales-
Variance Analysis 579
Delta Flies from Frequent Flyers to Big Spenders
Customer-Profitability Analysis 580
Customer-Revenue Analysis 580
Customer-Cost Analysis 581
Customer-Level Costs 582
Customer-Profitability Profiles 585
Presenting Profitability Analysis 586
Concepts in Action: Amazon Prime and Customer
Profitability
Using the Five-Step Decision-Making Process to
Manage Customer Profitability 588
Cost-Hierarchy-Based Operating Income
Statement 589
Criteria to Guide Cost Allocations 591
Fully Allocated Customer Profitability 593
Implementing Corporate and Division Cost
Allocations 594
Issues in Allocating Corporate Costs to Divisions
and Customers 597
Using Fully Allocated Costs for Decision
Making 598
Sales Variances 599
Static-Budget Variance 600
Flexible-Budget Variance and Sales-Volume
Variance 600
Sales-Mix Variance 601
Sales-Quantity Variance 602
Market-Share and Market-Size Variances 603
Market-Share Variance 603
Market-Size Variance 603
Problem for Self-Study 605 I Decision Points 607 i
Terms to Learn 608 I Assignment Material 608 I
Questions 608 I Multiple-Choice Questions 609 i
Exercises 609 I Problems 614
15 Allocation of Support-Department
Costs, Common Costs, and
Revenues 621
Cost Allocation and Smart Grid Energy
Infrastructure
Allocating Support Department Costs Using the
Single-Rate and Dual-Rate Methods 622
Single-Rate and Dual-Rate Methods 622
Allocation Based on the Demand for (or Usage of)
Materials-Handling Services 623
Allocation Based on the Supply of Capacity 624
Advantages and Disadvantages of Single-Rate
Method 626
Advantages and Disadvantages of Dual-Rate
Method 626
Budgeted Versus Actual Costs and the Choice of
Allocation Base 627
Budgeted Versus Actual Rates 627
Budgeted Versus Actual Usage 628
Fixed-Cost Allocation Based on Budgeted Rates
and Budgeted Usage 628
Fixed-Cost Allocation Based on Budgeted Rates
and Actual Usage 628
Allocating Budgeted Fixed Costs Based on Actual
Usage 629
Allocating Costs of Multiple Support
Departments 630
Direct Method 633
Step-Down Method 634
Reciprocal Method 635
Overview of Methods 639
Calculating the Cost of Job WPP 298 639
Allocating Common Costs 641
Stand-Alone Cost-Allocation Method 641
Incremental Cost-Allocation Method 642
Cost Allocations and Contract Disputes 643
Bundled Products and Revenue Allocation
Methods 644
Bundling and Revenue Allocation 644
Concepts in Action: Contract Disputes over
Reimbursable Costs with the U.S.
Government
Stand-Alone Revenue-Allocation Method 646
Incremental Revenue-Allocation Method 647
Problem for Self-Study 649 I Decision Points 652 I
Terms to Learn 653 I Assignment Material 653 1
Questions 653 I Exercises 653 I Problems 657
16 Cost Allocation: Joint Products
and Byproducts 663
Joint-Cost Allocation and the Wounded Warrior
Project
Joint-Cost Basics 664
Allocating Joint Costs 665
Approaches to Allocating Joint Costs 666
Concepts in Action: U.S.-South Africa Trade Dispute
Over Joint-Cost Allocation
Sales Value at Splitoff Method 668
Physical-Measure Method 668
Net Realizable Value Method 670
Constant Gross-Margin Percentage NRV
Method 671
Choosing an Allocation Method 674
Not Allocating Joint Costs 675
Why Joint Costs Are Irrelevant for Decision
Making 675
Sell-or-Process-Further Decisions 675
Decision Making and Performance
Evaluation 676
Pricing Decisions 676
Accounting for Byproducts 677
Production Method: Byproducts Recognized at Time
Production Is Completed 678
Sales Method: Byproducts Recognized at Time of
Sale 679
Problem for Self-Study 680 I Decision Points 683 I
Terms to Learn 683 I Assignment Material 683 I
Questions 683 I Multiple-Choice Questions 684 I
Exercises 685 / Problems 690
17 Process Costing 695
Haynes Suffers as Nickel Prices Drop
Illustrating Process Costing 696
Case 1: Process Costing with No Beginning or Ending
Work-in-Process Inventory 697
Case 2: Process Costing with Zero Beginning and Some
Ending Work-in-Process Inventory 698
Summarizing the Physical Units and Equivalent Units
(Steps I and 2) 699
Calculating Product Costs (Steps 3,4, and 5) 701
Journal Entries 702
Case 3: Process Costing with Some Beginning and Some
Ending Work-in-Process Inventory 704
Weighted-Average Method 704
First-ln, First-Out Method 707
Comparing the Weighted-Average and FIFO
Methods 711
Transferred-In Costs in Process Costing 712
Transferred-In Costs and the Weighted-Average
Method 713
Transferred-In Costs and the FIFO Method 715
Points to Remember About Transferred-In
Costs 717
Hybrid Costing Systems 717
Overview of Operation-Costing Systems 717
Concepts in Action: Hybrid Costing for Under Armour 3D
Printed Shoes
Illustrating an Operation-Costing System 719
Journal Entries 720
Problem for Self-Study 721 I Decision Points 723
APPENDIX: Standard-Costing Method of Process
Costing 724
Terms to Learn 728 I Assignment Material 728 1
Questions 728 I Multiple-Choice Questions 728 I
Exercises 730 I Problems 733
18 Spoilage, Rework, and Scrap 738
Alrbag Rework Sinks Honda s Record Year
Defining Spoilage, Rework, and Scrap 739
Two Types of Spoilage 739
Normal Spoilage 740
Abnormal Spoilage 740
Spoilage in Process Costing Using Weighted-Average
and FIFO 740
Count All Spoilage 741
Five-Step Procedure for Process Costing with
Spoilage 742
Weighted-Average Method and Spoilage 743
FIFO Method and Spoilage 746
Journal Entries 747
Inspection Points and Allocating Costs of Normal
Spoilage 747
Job Costing and Spoilage 750
Job Costing and Rework 751
Accounting for Scrap 753
Recognizing Scrap at the Time of Its Sale 753
Recognizing Scrap at the Time of Its
Production 754
Concepts in Action: Nestle s Journey to Zero Waste
for Disposal
Problem for Self-Study 756 I Decision Points 756
APPENDIX: Standard-Costing Method and
Spoilage 757
Terms to Learn 759 I Assignment Material 759 I
Questions 759 I Multiple-Choice Questions 760 I
Exercises 761 I Problems 764
19 Balanced Scorecard: Quality
and Time 768
Toyota Plans Changes After Millions of Defective Cars
Are Recalled
Quality as a Competitive Tool 769
The Financial Perspective: The Costs of
Quality 770
Using Nonfinancial Measures to Evaluate and Improve
Quality 773
The Customer Perspective: Nonfinancial Measures of
Customer Satisfaction 773
The Internal-Business-Process Perspective:
Analyzing Quality Problems and Improving
Quality 774
The Learning-and-Growth Perspective: Quality
Improvements 777
Weighing the Costs and Benefits of Improving
Quality 777
Evaluating a Company s Quality Performance 779
Time as a Competitive Tool 780
Customer-Response Time and On-Time
Performance 780
Bottlenecks and Time Drivers 781
Concepts in Action: Netflix Works to Overcome
Internet Bottlenecks
Relevant Revenues and Costs of Delays 784
Balanced Scorecard and Time-Based Measures 786
Problem for Self-Study 787 I Decision Points 788 I
Terms to Learn 789 I Assignment Material 789 I
Questions 789 i Multiple-Choice Questions 789 I
Exercises 790 I Problems 793
20 Inventory Management, Just-in-Time,
and Simplified Costing Methods 798
Walmart Uses Big Data to Better Manage Its
Inventory
Inventory Management in Retail Organizations 799
Costs Associated with Goods for Sale 799
The Economic-Order-Quantity Decision
Model 800
When to Order, Assuming Certainty 802
Safety Stock 803
Estimating Inventory-Related Relevant Costs and
Their Effects 805
Cost of a Prediction Error 805
Conflicts Between the EOQ Decision Model and
Managers Performance Evaluation 806
Just-in-Time Purchasing 807
JIT Purchasing and EOQ Model Parameters 807
Relevant Costs of JIT Purchasing 807
Supplier Evaluation and Relevant Costs of Quality
and Timely Deliveries 809
JIT Purchasing, Planning and Control, and Supply-
Chain Analysis 811
Inventory Management, MRP, and JIT
Production 812
Materials Requirements Planning 812
Just-in-Time (JIT) Production 812
Features of JIT Production Systems 812
Costs and Benefits of JIT Production 813
Concepts in Action: Just-in-Time Live-Concert
Recordings
JIT in Service Industries 814
Enterprise Resource Planning (ERP)
Systems 814
Performance Measures and Control in JIT
Production 815
Effect of JIT Systems on Product Costing 815
Backflush Costing 816
Simplified Normal or Standard-Costing
Systems 816
Special Considerations in Backflush Costing 822
Lean Accounting 824
Problems for Self-Study 827 I Decision Points 828 I
Terms to Learn 829 I Assignment Material 829 1
Questions 829 I Multiple-Choice Questions 830 I
Exercises 830 I Problems 833
21 Capital Budgeting and Cost
Analysis 838
Changing NPV Calculations Shake Up Solar Financing
Stages of Capital Budgeting 839
Concepts in Action: Capital Budgeting for
Sustainability at Johnson Johnson
Discounted Cash Flow 842
Net Present Value Method 843
Internal Rate-of-Return Method 844
Comparing the Net Present Value and Internal
Rate-of-Return Methods 846
Sensitivity Analysis 846
Payback Method 847
Uniform Cash Flows 847
Nonuniform Cash Flows 848
Accrual Accounting Rate-of-Return Method 850
Relevant Cash Flows in Discounted Cash Flow
Analysis 851
Relevant After-Tax Flows 852
Categories of Cash Flows 853
Project Management and Performance Evaluation 857
Post-Investment Audits 857
Performance Evaluation 858
Strategic Considerations in Capital Budgeting 858
Investment in Research and Development 858
Customer Value and Capital Budgeting 859
Problem for Self-Study 859 I Decision Points 862
APPENDIX: Capital Budgeting and Inflation 863
Terms to Learn 865 I Assignment Material 866 1
Questions 866 I Multiple-Choice Questions 866 I
Exercises 867 I Problems 871 I Answers to Exercises in
Compound Interest (Exercise 21-21) 875
22 Management Control Systems,
Transfer Pricing, and Multinational
Considerations 876
Google s U.K. Tax Settlement
Management Control Systems 877
Formal and Informal Systems 877
Effective Management Control 878
Decentralization 878
Benefits of Decentralization 879
Costs of Decentralization 879
Comparing Benefits and Costs 880
Decentralization in Multinational Companies 881
Choices About Responsibility Centers 881
Transfer Pricing 882
Criteria for Evaluating Transfer Prices 882
Calculating Transfer Prices 883
An Illustration of Transfer Pricing 883
Market-Based Transfer Prices 886
Perfectly-Competitive-Market Case 886
Distress Prices 886
Imperfect Competition 887
Cost-Based Transfer Prices 887
Full-Cost Bases 887
Variable-Cost Bases 889
Hybrid Transfer Prices 890
Prorating the Difference Between Maximum and
Minimum Transfer Prices 890
Negotiated Pricing 891
Dual Pricing 891
A General Guideline for Transfer-Pricing
Situations 892
How Multinationals Use Transfer Pricing to Minimize
Their Taxes 894
Concepts in Action: E.U. Accuses Starbucks and
Netherlands of Unfair Tax Deal
Transfer Prices Designed for Multiple
Objectives 897
Problem for Self-Study 898 I Decision Points 900 I
Terms to Learn 901 I Assignment Material 901 I
Questions 901 I Exercises 901 I Problems 905
23 Performance Measurement,
Compensation, and Multinational
Considerations 911
Executive Compensation at Viacom
Financial and Nonfinancial Performance
Measures 912
Accounting-Based Measures for Business
Units 913
Return on Investment 914
Residual Income 915
Economic Value Added 917
Return on Sales 918
Comparing Performance Measures 919
Choosing the Details of the Performance
Measures 919
Alternative Time Horizons 919
Alternative Definitions of Investment 920
Alternative Asset Measurements 920
Target Levels of Performance and Feedback 923
Choosing Target Levels of Performance 923
Choosing the Timing of Feedback 924
Performance Measurement in Multinational
Companies 924
Calculating a Foreign Division s ROI in the Foreign
Currency 925
Calculating the Foreign Division s ROI in U.S.
Dollars 926
Distinguishing the Performance of Managers from the
Performance of Their Subunits 927
The Basic Tradeoff: Creating Incentives Versus
Imposing Risk 927
Intensity of Incentives and Financial and
Nonfinancial Measurements 928
Concepts in Action: Performance Measurement at
Unilever
Benchmarks and Relative Performance
Evaluation 929
Performance Measures at the Individual Activity
Level 929
Executive Performance Measures and
Compensation 930
Strategy and Levers of Control 931
Boundary Systems 932
Belief Systems 933
Interactive Control Systems 933
Problem for Self-Study 933 I Decision Points 935 I
Terms to Learn 936 I Assignment Material 936 i
Questions 936 I Multiple-Choice Questions 936 I
Exercises 937 I Problems 941
Appendix A: Notes on Compound Interest and Interest
Tables 947
Appendix B: Recommended Readings—available
online www.pearsonglobaleditions.com/
Horngren
Appendix C: Cost Accounting in Professional
Examination—available online
www.pearsonglobaleditions.com/
Horngren
Glossary 955
Index 966
|
any_adam_object | 1 |
author | Datar, Srikant M. Rajan, Madhav V. |
author_GND | (DE-588)170696596 (DE-588)171635639 (DE-588)129194565 |
author_facet | Datar, Srikant M. Rajan, Madhav V. |
author_role | aut aut |
author_sort | Datar, Srikant M. |
author_variant | s m d sm smd m v r mv mvr |
building | Verbundindex |
bvnumber | BV044263476 |
classification_rvk | QP 830 |
classification_tum | WIR 660f |
ctrlnum | (OCoLC)992477361 (DE-599)BVBBV044263476 |
discipline | Wirtschaftswissenschaften |
edition | 16th edition, global edition |
format | Book |
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genre_facet | Lehrbuch |
id | DE-604.BV044263476 |
illustrated | Illustrated |
indexdate | 2024-08-01T11:28:17Z |
institution | BVB |
isbn | 9781292211541 1292211547 |
language | English |
lccn | 016034397 |
oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-029668336 |
oclc_num | 992477361 |
open_access_boolean | |
owner | DE-824 DE-945 DE-1043 DE-523 DE-862 DE-BY-FWS DE-1049 DE-473 DE-BY-UBG DE-91 DE-BY-TUM DE-573 DE-83 DE-2070s DE-92 |
owner_facet | DE-824 DE-945 DE-1043 DE-523 DE-862 DE-BY-FWS DE-1049 DE-473 DE-BY-UBG DE-91 DE-BY-TUM DE-573 DE-83 DE-2070s DE-92 |
physical | 991 Seiten Illustrationen, Diagramme |
publishDate | 2018 |
publishDateSearch | 2018 |
publishDateSort | 2018 |
publisher | Pearson |
record_format | marc |
spellingShingle | Datar, Srikant M. Rajan, Madhav V. Horngren's cost accounting a managerial emphasis Unternehmensleitung (DE-588)4233771-9 gnd Management Accounting (DE-588)4125415-6 gnd Entscheidungsorientierte Kostenrechnung (DE-588)4385208-7 gnd Kostenrechnung (DE-588)4032592-1 gnd Planung (DE-588)4046235-3 gnd Kostenkontrolle (DE-588)4032585-4 gnd |
subject_GND | (DE-588)4233771-9 (DE-588)4125415-6 (DE-588)4385208-7 (DE-588)4032592-1 (DE-588)4046235-3 (DE-588)4032585-4 (DE-588)4123623-3 |
title | Horngren's cost accounting a managerial emphasis |
title_alt | Horngrens cost accounting |
title_auth | Horngren's cost accounting a managerial emphasis |
title_exact_search | Horngren's cost accounting a managerial emphasis |
title_full | Horngren's cost accounting a managerial emphasis Srikant M. Datar, Madhav V. Rajan |
title_fullStr | Horngren's cost accounting a managerial emphasis Srikant M. Datar, Madhav V. Rajan |
title_full_unstemmed | Horngren's cost accounting a managerial emphasis Srikant M. Datar, Madhav V. Rajan |
title_new | Cost accounting |
title_old | Horngren, Charles T. Cost accounting |
title_short | Horngren's cost accounting |
title_sort | horngren s cost accounting a managerial emphasis |
title_sub | a managerial emphasis |
topic | Unternehmensleitung (DE-588)4233771-9 gnd Management Accounting (DE-588)4125415-6 gnd Entscheidungsorientierte Kostenrechnung (DE-588)4385208-7 gnd Kostenrechnung (DE-588)4032592-1 gnd Planung (DE-588)4046235-3 gnd Kostenkontrolle (DE-588)4032585-4 gnd |
topic_facet | Unternehmensleitung Management Accounting Entscheidungsorientierte Kostenrechnung Kostenrechnung Planung Kostenkontrolle Lehrbuch |
url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029668336&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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Inhaltsverzeichnis
THWS Schweinfurt Zentralbibliothek Lesesaal
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2000 QP 830 H816(16) |
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Exemplar 1 | ausleihbar Verfügbar Bestellen |