Management AccountingSouth-Western College Pub., 1997 - 808 halaman The new edition of this successful text continues to cover both innovative and traditional topics in management accounting. However, by using the activity based framework and by integrating activity concepts throughout the text, students are shown that the traditional methods have limitations while the activity-based approach is very advantageous. A full chapter on international issues also provides students with a well-rounded view of management accounting around the world. Other items, such as ethical conduct for management accountants, enhanced discussion of the value chain, and cost behavior covered within an activity framework help future managers learn how they can use management accounting information for the betterment of the companies they will work for. |
Isi
Key Terms | 20 |
PARTI COST ACCUMULATION AND PRODUCT COSTING | 25 |
Basic Cost Concepts | 26 |
Hak Cipta | |
68 bagian lainnya tidak diperlihatkan
Istilah dan frasa umum
absorption costing accounting information system activity cost activity drivers activity output activity-based costing activity-based management allocation analysis Assume average Calculate cash flows changes coefficient of determination component Compute contribution margin conversion cost cost assignment cost behavior cost objects cost per unit cost system CVP analysis decision depreciation direct labor hours Direct materials division equipment equivalent units ethical evaluation example Exhibit Explain factory overhead FIFO firm fixed costs fixed expenses fixed overhead identify improve income statement increase inputs investment machine hours maintenance manufacturing costs measures net present value nonvalue-added number of units overhead costs overhead rate percent performance plant Prepare producing departments product cost profit purchase quality costs REQUIRED scatterplot selling and administrative sold standard cost support departments total cost traditional transfer price unit cost units produced variable cost variable overhead