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Titel:	Cost accounting a managerial emphasis
Von:	Charles T. Horngren ; Srikant M. Datar ; Madhav V. Rajan
Person:	Horngren, Charles T. 1926-2011 Verfasser aut Datar, Srikant M. Rajan, Madhav V.
Hauptverfassende:	Horngren, Charles T. 1926-2011 (VerfasserIn), Datar, Srikant M. (VerfasserIn), Rajan, Madhav V. (VerfasserIn)
Format:	Buch
Sprache:	Englisch
Veröffentlicht:	Boston, Mass. [u.a.] Pearson Education Limited 2015
Ausgabe:	15. ed., global ed.
Schriftenreihe:	Always learning
Notation:	QP 830
Schlagwörter:	Cost accounting Planung Kostenkontrolle Kostenrechnung Unternehmensleitung Entscheidungsorientierte Kostenrechnung Management Accounting Lehrbuch
Medienzugang:	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
Umfang:	960 S. Ill., graph. Darst.
ISBN:	9781292018225 1292018224

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MARC


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Datensatz im Suchindex

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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
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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
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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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id	DE-604.BV042015428
illustrated	Illustrated
indexdate	2025-04-07T10:03:59Z
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isbn	9781292018225 1292018224
language	English
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physical	960 S. Ill., graph. Darst.
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publisher	Pearson Education Limited
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spellingShingle	Horngren, Charles T. 1926-2011 Datar, Srikant M. Rajan, Madhav V. Cost accounting a managerial emphasis Cost accounting Planung (DE-588)4046235-3 gnd Kostenkontrolle (DE-588)4032585-4 gnd Kostenrechnung (DE-588)4032592-1 gnd Unternehmensleitung (DE-588)4233771-9 gnd Entscheidungsorientierte Kostenrechnung (DE-588)4385208-7 gnd Management Accounting (DE-588)4125415-6 gnd
subject_GND	(DE-588)4046235-3 (DE-588)4032585-4 (DE-588)4032592-1 (DE-588)4233771-9 (DE-588)4385208-7 (DE-588)4125415-6 (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 Planung (DE-588)4046235-3 gnd Kostenkontrolle (DE-588)4032585-4 gnd Kostenrechnung (DE-588)4032592-1 gnd Unternehmensleitung (DE-588)4233771-9 gnd Entscheidungsorientierte Kostenrechnung (DE-588)4385208-7 gnd Management Accounting (DE-588)4125415-6 gnd
topic_facet	Cost accounting Planung Kostenkontrolle Kostenrechnung Unternehmensleitung Entscheidungsorientierte Kostenrechnung Management Accounting 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
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