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Cost Accounting

Author : Charles T. Horngren
ISBN : 0133428702
Genre : Business & Economics
File Size : 73. 62 MB
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ALERT: Before you purchase, check with your instructor or review your course syllabus to ensure that you select the correct ISBN. Several versions of Pearson's MyLab & Mastering products exist for each title, including customized versions for individual schools, and registrations are not transferable. In addition, you may need a CourseID, provided by your instructor, to register for and use Pearson's MyLab & Mastering products. Packages Access codes for Pearson's MyLab & Mastering products may not be included when purchasing or renting from companies other than Pearson; check with the seller before completing your purchase. Used or rental books If you rent or purchase a used book with an access code, the access code may have been redeemed previously and you may have to purchase a new access code. Access codes Access codes that are purchased from sellers other than Pearson carry a higher risk of being either the wrong ISBN or a previously redeemed code. Check with the seller prior to purchase. For undergraduate and MBA Cost or Management Accounting courses The text that defined the cost accounting market. Horngren's Cost Accounting, defined the cost accounting market and continues to innovate today by consistently integrating the most current practice and theory into the text. This acclaimed, market-leading text emphasizes the basic theme of "different costs for different purposes," and reaches beyond cost accounting procedures to consider concepts, analyses, and management. This edition incorporates the latest research and most up-to-date thinking into all relevant chapters and more MyAccountingLab® coverage! MyAccountingLab is web-based tutorial and assessment software for accounting that not only gives you more "I Get It" moments, but gives instructors the flexibility to make technology an integral part of their course, or a supplementary resource for students. Teaching and Learning Experience This program presents a better teaching and learning experience. Cost Accounting, Fifteenth Edition will: Personalize learning with MyAccountingLab: MyAccountingLab provides instructors with a rich and flexible set of course materials, along with course-management tools that make it easy to deliver all or a portion of your course online. Get the most current information to prepare you for your field: Up-date material gives you a better understanding of the current issues effecting the business environment. Receive a solid presentation of accounting hallmarks with a great emphasis on strategy: Learn key concepts with a focus on strategy that integrates modern topics with traditional coverage and teaches you how to handle the rapid pace of change in today's organizations. Benefit from material that has been designed to suit your needs: This text's modular, flexible organization can be used to suit a number of different approaches to teaching and learning Note: You are purchasing a standalone product; MyAccountingLab does not come packaged with this content. If you would like to purchase both the physical text and MyAccountingLab search for ISBN-10: 0133803813/ISBN-13: 9780133803815. That package includes ISBN-10: 0133428702/ISBN-13: 9780133428704 and ISBN-10: 013345147X/ISBN-13: 9780133451474. MyAccountingLab is not a self-paced technology and should only be purchased when required by an instructor.

Horngren S Cost Accounting

Author : Srikant M. Datar
ISBN : 1292211547
Genre : Business & Economics
File Size : 65. 76 MB
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Horngren's Cost Accounting defines the cost accounting market and continues to innovate today by consistently integrating the most current practice and theory into the text. This acclaimed, market-leading text emphasizes the basic theme of "different costs for different purposes," and reaches beyond cost accounting procedures to consider concepts, analyses, and management. The 16th Edition incorporates the latest research and most up-to-date thinking into all relevant chapters, so that students are prepared for the rewards and challenges they will face in the professional cost accounting world of today and tomorrow. (Quelle: www.pearson.com).

Management And Cost Accounting

Author : Andreas Taschner
ISBN : 9783527832811
Genre : Business & Economics
File Size : 86. 8 MB
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Management and cost accounting has been the basic toolbox in business administration for decades. Today it is an integral part of all curricula in business education and no student can afford not to be familiar with its basic concepts and instruments. At the same time, business in general, and management accounting in particular, is becoming more and more international. English clearly has evolved as the "lingua franca" of international business. Academics, students as well as practitioners exchange their views and ideas, discuss concepts and communicate with each other in English. This is certainly also true for cost accounting and management accounting. Management Accounting is becoming increasingly international. "Management and Cost Accounting" is a new English language textbook covering concepts and instruments of cost and management accounting at an introductory level (Bachelor, but also suited for MBA courses due to strong focus on practical applications and cases). This textbook covers all topics that are relevant in management accounting in business organizations and that are typically covered in German and Central European Bachelor classes on cost accounting and management accounting. After an introduction to the topic, including major differences between the German approach and the purely Anglo-Saxon approach of management accounting, the book describes different cost terms and concepts applied in German cost accounting, The book is much more specific here compared to US-American standard textbooks. Based on different cost concepts, the topic of cost behavior is discussed, including the determination of cost functions. The heart of the book guides the reader through the general structure of a fully developed cost accounting system following the German and Central European standard: It starts with cost type accounting, moves on to cost center accounting and finally deals with cost unit accounting, assigning cost to goods and services offered in the market. The remaining parts of the book deal with decision making and how management and cost accounting data can support managers in this task. A comparison of absorption costing and variable costing introduces the reader to management decisions such as product portfolio and outsourcing decisions. Additionally, cost-volume-profit analysis (break-even-analysis) is covered. The book closes with a comprehensive treatment of cost planning and variance analysis.

Cost Accounting

Author : BANERJEE, BHABATOSH
ISBN : 9789390544400
Genre : Business & Economics
File Size : 63. 19 MB
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This well-established and widely adopted textbook, now in its 14th edition, continues to provide an in-depth and insightful analysis of the modern theories and practices of Cost Accounting. That the book has gone into its 14th edition and several reprints is a testimony of its wide acceptance by the students, academics and professionals. Primarily intended for postgraduate and undergraduate students of Commerce and Management, the book will be of immense benefit to the students pursuing professional courses offered by the Institute of Chartered Accountants of India (ICAI), Institute of Cost Accountants of India (ICAI), Institute of Company Secretaries of India (ICSI), and those pursuing the Chartered Financial Analyst (CFA) course. Now, in its 14th edition, the book has been suitably revised meeting the latest syllabi requirement of various courses. The chapter on “Strategic Cost Management” has been updated to make it indispensible to modern management to enhance the competitive advantage of the firm. Besides, many chapters have been overhauled and updated, especially the chapters covering basic concepts and terms, classification of costs and cost sheet, activity based costing, marginal costing, relevant cost analysis and management decisions, capital budgeting decisions, and cost audit. The book also includes some of the cost standards set by ICAI, a wide array of illustrations, worked-out examples, and practice exercises. Besides, a large number of MCQs are given online for the students to practice and self evaluation. MCQs are critical in proper understanding and practice of theories and concepts. Also, CIMA Official Terminology is provided online to keep students and professionals abreast of relevant terms used in today's business environment. For online material, visit https://www.phindia.com/banerjee_cost_ accounting_theory. TARGET AUDIENCE • B.Com (Hons.)/BBA • MBA/M.Com • Students pursuing professional courses to become CA, CMA, CFA, CS.

Principles Of Cost Accounting

Author : Edward J. Vanderbeck
ISBN : 0840037031
Genre : Business & Economics
File Size : 64. 4 MB
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Keep cost accounting readable and relevant for your students as Vanderbeck’s PRINCIPLES OF COST ACCOUNTING, Fifteenth Edition, introduces the essentials of cost accounting in a well-organized, practical, and concise new edition. Within the book’s unique ten-chapter format, students gain a thorough understanding of cost concepts, cost behavior, and cost accounting techniques as they apply to manufacturing and service businesses. Unlike other texts, PRINCIPLES OF COST ACCOUNTING, Fifteenth Edition, ensures that students master the fundamentals before progressing to more complex topics. Students begin with job order costing, and then advance to process costing before delving into specialized topics, such as budgeting, standard costing and variance analysis, costing for service businesses, and cost analysis for management decisions. PRINCIPLES OF COST ACCOUNTING, Fifteenth Edition, meets the unique learning needs of today’s student by introducing concepts in small, manageable sections that are immediately reinforced with proven questions, demonstration problems, exercises, and self-study quizzes. Students develop the competitive edge needed for success in today’s job market as they learn how to determine the costs of products and services accurately and set effective selling prices. Students discover how to bid on products and analyze the relative profitability of various products and services. The book’s easily accessible presentation focuses on techniques to measure the performance of managers within an organization, design an accounting system to fit the production and distribution system of an organization, and use the accounting system as a tool to motivate managers toward an organization’s goals. Count on PRINCIPLES OF COST ACCOUNTING, Fifteenth Edition, for the most logical, relevant, and real approach to your cost accounting course. Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.

Management And Cost Accounting

Author : Alnoor Bhimani
ISBN : 1292063467
Genre : Cost accounting
File Size : 71. 17 MB
Format : PDF, ePub
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This popular text offers clear and comprehensive coverage of management and cost accounting for students and professionals. Management and Cost Accounting is the European adaptation of Horngren, Datar and Rajan's leading US text, Cost Accounting: A Managerial Emphasis. The content has been significantly revised to reflect management accounting syllabuses across Europe. Rich in examples and real-life applications, Management and Cost Accounting brings technical and theoretical concepts to life. The international focus of the text is supported by a wealth of case studies featuring companies from around the world, and all coverage is fully updated in line with recent research.

Cost Accounting Global Edition

Author : Madhav Rajan
ISBN : 9781292078977
Genre : Business & Economics
File Size : 24. 66 MB
Format : PDF, ePub, Mobi
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For undergraduate and MBA Cost or Management Accounting courses The text that defined the cost accounting market. Horngren’s Cost Accounting, defined the cost accounting market and continues to innovate today by consistently integrating the most current practice and theory into the text. This acclaimed, market-leading text emphasizes the basic theme of “different costs for different purposes,” and reaches beyond cost accounting procedures to consider concepts, analyses, and management. This edition incorporates the latest research and most up-to-date thinking into all relevant chapters and more MyAccountingLab® coverage! MyAccountingLab is web-based tutorial and assessment software for accounting that not only gives students more "I Get It" moments, but gives instructors the flexibility to make technology an integral part of their course, or a supplementary resource for students. Please note that the product you are purchasing does not include MyAccountingLab. MyAccountingLab Join over 11 million students benefiting from Pearson MyLabs. This title can be supported by MyAccountingLab, an online homework and tutorial system designed to test and build your understanding. Would you like to use the power of MyAccountingLab to accelerate your learning? You need both an access card and a course ID to access MyAccountingLab. These are the steps you need to take: 1. Make sure that your lecturer is already using the system Ask your lecturer before purchasing a MyLab product as you will need a course ID from them before you can gain access to the system. 2. Check whether an access card has been included with the book at a reduced cost If it has, it will be on the inside back cover of the book. 3. If you have a course ID but no access code, you can benefit from MyAccountingLab at a reduced price by purchasing a pack containing a copy of the book and an access code for MyAccountingLab (ISBN : 9781292079080) 4. If your lecturer is using the MyLab and you would like to purchase the product... Go to www.myaccountinglab.com to buy access to this interactive study programme. For educator access, contact your Pearson representative. To find out who your Pearson representative is, visit www.pearsoned.co.uk/replocator

Icmlg 2018 6th International Conference On Management Leadership And Governance

Author : Dr Vincent Ribiere
ISBN : 9781911218821
Genre :
File Size : 60. 71 MB
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These proceedings represent the work of researchers participating in the 6th International Conference on Management, Leadership and Governance (ICMLG 2018) which is being hosted this year by the Institute for Knowledge and Innovation Southeast Asia (IKI-SEA), a Centre of Excellence of at Bangkok University, Thailand on 24-25 May 2018.

Advances In Management Accounting

Author : Mary A. Malina
ISBN : 9781787145290
Genre : Business & Economics
File Size : 68. 85 MB
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This volume is a publication of quality applied research in management accounting. The volumes purpose is to publish thought-provoking articles that advance knowledge in the management accounting discipline and are of interest to both academics and practitioners.

Fixed Revenue Accounting A New Management Accounting Framework

Author : Suzuki Kenichi
ISBN : 9789813238442
Genre : Business & Economics
File Size : 70. 66 MB
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This book is the first in the management accounting framework literature to provide readers with insights on how to manage revenue and profit models by developing relationships with customers. The Principal Editor, Professor Kenichi Suzuki, is the founding father of Fixed Revenue Accounting (FRA) and his inputs offer invaluable insights on how businesses can increase revenue and adopt preventative measures to deal with the fluctuations in the economy.FRA is a new management accounting tool that evaluates and manages the impacts of fixed customers on a company's financial health. 'Fixed customers' refer to frequent or regular customers who are expected to repeat their purchases. Their repeated purchases produce stability of revenue which in turn creates a stable profit environment and certainty. The profitability and stability generated by fixed customers can be utilized for strategic management, planning, and decision making to encourage investment for future growth.This book provides a deep understanding of the usefulness of the new management accounting tool, and covers both the introduction of the concept of FRA and accompanying case studies in the contexts of Japanese manufacturing and service companies adopting the FRA model by examining profitability, stability, and growth analysis.

Introductory Accounting

Author : Daniel P. Tinkelman
ISBN : 9781317353201
Genre : Business & Economics
File Size : 61. 18 MB
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Introductory Accounting adopts a measurement approach to teaching graduate students the basics of accounting. Integrating both financial and managerial principles from the U.S. and around the globe, it links accounting to other areas of business (such as finance, operations, and management). Providing students with the context to understand how and why accounting is a valuable part of business, readers will gain an understanding of accounting’s role in financial analysis and managerial decision-making. Tinkelman discusses accounting as an imperfect measurement system, offering guidance on how quantitative data can benefit analysts and managers when used with an understanding of its limitations. The book is strongly grounded in research, and also draws on plenty of examples and cases to bring these issues to life. The conversational style of Introductory Accounting will appeal to MBA students, while key terms and illustrative problems make assignments easy for instructors. Additional materials for students and instructors are available on the book’s companion website.

International Financial Reporting Standards Ifrs 2021

Author : Wiley-VCH
ISBN : 3527510427
Genre :
File Size : 80. 5 MB
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Die International Financial Reporting Standards (IFRS) sind auf Grund einer Verordnung EU-weit von allen börsennotierten Unternehmen verbindlich anzuwenden. In Deutschland besteht für Konzernabschlüsse nicht-kapitalmarktorientierter Konzerne und für spezielle Jahresabschlüsse die Möglichkeit einer freiwilligen Bilanzierung nach IFRS. Diese Textausgabe enthält alle International Financial Reporting Standards (IFRS) bzw. International Accounting Standards (IAS) sowie alle Interpretationen (SICs, IFRICs), die von der Europäischen Union (EU) gebilligt und so für kapitalmarktorientierte Unternehmen verpflichtend anzuwenden sind. Die Standards werden in englischer und deutscher Sprache synoptisch gegenübergestellt. Auf diese Weise wird ein Vergleich mit dem englischen Ursprungstext ermöglicht. Dieser hat besondere Bedeutung, da er in Auslegungsfragen herangezogen werden muss. Die Textausgabe enthält ein Vorwort und eine Einführung von Professor Dr. Henning Zülch, HHL-Leipzig Graduate School of Management, und Prof. Dr. Matthias Hendler, Münster. Die Ausgabe 2021 berücksichtigt alle Änderungen, die von der Europäischen Union bis zum 1. Februar 2021 übernommen wurden.

A History Of Management Accounting

Author : Trevor Boyns
ISBN : 9780415416238
Genre : Business & Economics
File Size : 30. 42 MB
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There is growing interest in the history of accounting amongst both accounting practitioners and accounting academics. This interest developed steadily from about 1970 and really ‘took off’ in the 1990s. However, there is a lack of texts dealing with major aspects of accounting history that can be used in classrooms, to inform new researchers, and to provide a source of reference for established researchers.The great deal of research into cost and management accounting in Britain published in academic journals over the last twenty years–including the authors' own contributions–makes The History of Cost and Management Accountingan essential contribution to the field.

Designing Cost Management Systems To Support Business Decision Making

Author : Pieter Buys
ISBN : 9789811617515
Genre : Business & Economics
File Size : 29. 79 MB
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This book illustrates the importance effective cost management systems in providing a supportive environment in which reliable and relevant management information can be generated. Such a cost management system is only attainable if the importance of key business, operational and stakeholder requirements are recognised within the organisational context. In illustrating this importance, this book provides several case studies as examples thereof. The first two case studies focus on the engineering sector and illustrates the development of a cost management system in a water recycling context; and the design of a budgetary system in a mining engineering context. The remaining case studies focus on the services sector, including cost management systems for a digital technology services provider and a medical insurance services provider; an alternative activity-based costing approach for a public sector services provider; and finally a re-designed value stream for an automotive services provider. Academic researchers and industry managers in the fields of management accounting and financial management, as well as engineering and operations management, will find value in the experiences described herein.

Encyclopedia Of Information Science And Technology Fourth Edition

Author : Khosrow-Pour, D.B.A., Mehdi
ISBN : 9781522522560
Genre : Computers
File Size : 32. 24 MB
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In recent years, our world has experienced a profound shift and progression in available computing and knowledge sharing innovations. These emerging advancements have developed at a rapid pace, disseminating into and affecting numerous aspects of contemporary society. This has created a pivotal need for an innovative compendium encompassing the latest trends, concepts, and issues surrounding this relevant discipline area. During the past 15 years, the Encyclopedia of Information Science and Technology has become recognized as one of the landmark sources of the latest knowledge and discoveries in this discipline. The Encyclopedia of Information Science and Technology, Fourth Edition is a 10-volume set which includes 705 original and previously unpublished research articles covering a full range of perspectives, applications, and techniques contributed by thousands of experts and researchers from around the globe. This authoritative encyclopedia is an all-encompassing, well-established reference source that is ideally designed to disseminate the most forward-thinking and diverse research findings. With critical perspectives on the impact of information science management and new technologies in modern settings, including but not limited to computer science, education, healthcare, government, engineering, business, and natural and physical sciences, it is a pivotal and relevant source of knowledge that will benefit every professional within the field of information science and technology and is an invaluable addition to every academic and corporate library.

Price And Product Mix Decisions Under Different Cost Systems

Author : Philipp Plank
ISBN : 9783658193218
Genre : Business & Economics
File Size : 40. 72 MB
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Philipp Plank analyses the question, what drives the quality of cost-systems and is the quality of cost-systems directly and at best positively related to the firms’ performance. In other words, is it worth investing in complex cost allocation systems or are there environmental and/or production settings in which less enhanced systems perform adequately. Using simulations, a benchmark firm (first-best solution) perfectly allocating cost to products is compared to firms implementing heuristic cost-allocation schemes (second-best solution) to identify the profit gap resulting from decisions based on limited information. Into this discussion, the idea of cost-stickiness is integrated, thereby indicating a new planning approach.

Advances In Accounting Behavioral Research

Author :
ISBN : 9781784416355
Genre : Business & Economics
File Size : 78. 74 MB
Format : PDF
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Advances in Accounting Behavioral Research addresses a wide range of issues that affect the users, preparers and assurers of accounting information. Volume 18 exemplifies this focus by including research from auditing, taxation and managerial and information systems.

Asymmetric Cost Behavior

Author : Kristina Reimer
ISBN : 9783658228224
Genre : Business & Economics
File Size : 46. 88 MB
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The thesis of Kristina Reimer provides a comprehensive analysis of asymmetric cost behavior (also known as cost stickiness) by discussing its origin and development in the theoretical and empirical research from the 1920s of the past century up until today. Further, using an empirical approach, she investigates the implications of asymmetric cost behavior for credit and financial risk of a firm. In addition, she provides an introduction into credit risk fundamentals by focusing on credit default swaps. Thereby she analyses the development of credit default swap market as well as the components of credit spreads. Finally, she provides several suggestions for future research.

Managerial Accountant S Compass

Author : Gary R. Oliver
ISBN : 9781351602846
Genre : Business & Economics
File Size : 74. 86 MB
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This is the first detailed view of the managerial accountant’s role and responsibilities in organization setting. Its aim is to foster role development: the opportunity to work at an advanced level of practice. Accounting studies develop technical skills associated with topics, and, responding to defined scenarios but provide very little guidance on what to recognizing and approaching the broad problems or challenges under conditions of uncertainty. It is a double first because it provides the managerial accountant’s compass as a general purpose analytical framework for managerial accounting independent of any selected theory and method. The metaphor of a compass creates a mental schema for its four points named (1) goals and principles, (2) boundaries and constraints, (3) methods and models, and, (4) collegial relationships. Dynastic Chinese and some other Central Asian cultures, view the center as a fifth principal direction, giving a total of five points. The center represents a high standard ethical conduct and self-care, or moral compass. Managerial Accountant’s Compass offers an integrated and systematic guide to approaching situations that are constantly changing. It gives a protective starting pattern which produces new meanings and awareness of the ambiguity and uncertainty for each situation. Ultimately the managerial accountant’s compass can help you make more effective sense of yourself, your expertise and your practice in the organization where you work, which should open career opportunities.

Advanced Methodologies And Technologies In Business Operations And Management

Author : Khosrow-Pour, D.B.A., Mehdi
ISBN : 9781522573630
Genre : Business & Economics
File Size : 73. 38 MB
Format : PDF, Mobi
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Businesses consistently work on new projects, products, and workflows to remain competitive and successful in the modern business environment. To remain zealous, businesses must employ the most effective methods and tools in human resources, project management, and overall business plan execution as competitors work to succeed as well. Advanced Methodologies and Technologies in Business Operations and Management provides emerging research on business tools such as employee engagement, payout policies, and financial investing to promote operational success. While highlighting the challenges facing modern organizations, readers will learn how corporate social responsibility and utilizing artificial intelligence improve a company’s culture and management. This book is an ideal resource for executives and managers, researchers, accountants, and financial investors seeking current research on business operations and management.

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