1. 1. The Manager and Management Accounting
  2. 2. An Introduction to Cost Terms and Purposes
  3. 3. Cost–Volume–Profit Analysis
  4. 4. Job Costing
  5. 5. Activity-Based Costing and Activity-Based Management
  6. 6. Master Budget and Responsibility Accounting
  7. 7. Flexible Budgets, Direct-Cost Variances, and Management Control
  8. 8. Flexible Budgets, Overhead Cost Variances, and Management Control
  9. 9. Inventory Costing and Capacity Analysis
  10. 10. Determining How Costs Behave
  11. 11. Data Analytic Thinking and Prediction
  12. 12. Decision Making and Relevant Information
  13. 13. Strategy, Balanced Scorecard, and Strategic Profitability Analysis
  14. 14. Pricing Decisions and Cost Management
  15. 15. Cost Allocation, Customer-Profitability Analysis, and Sales-Variance Analysis
  16. 16. Allocation of Support-Department Costs, Common Costs, and Revenues
  17. 17. Cost Allocation: Joint Products and Byproducts
  18. 18. Process Costing
  19. 19. Spoilage, Rework, and Scrap
  20. 20. Balanced Scorecard: Quality and Time
  21. 21. Inventory Management, Just-in-Time, and Simplified Costing Methods
  22. 22. Capital Budgeting and Cost Analysis
  23. 23. Management Control Systems, Transfer Pricing, and Multinational Considerations
  24. 24. Performance Measurement, Compensation, and Multi-national Considerations
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    Key features
    • Learning Objectives help students guide their learning efforts.
    • Key terms and their definitions assist students as they review the chapter and study for exams.
    • Integrated Cases encourage students to think independently and apply the tools at a higher level of learning.
    • The excellent quantity, quality, and range of assignment materials and the ability to teach chapters in different sequences ensures this text suits various approaches to teaching and learning.
    • Strategy maps are presented as a useful tool to implement the balanced scorecard and a simplified presentation of how income statements of companies can be analysed from the strategic perspective of product differentiation or cost leadership.
    • The incorporation of strategy into the material shows students the part this important topic plays in the design of activity-based costing systems, in the preparation of budgets, and in decision-making in general.
    • Becker multiple-choice questions in the assignment material probe students' knowledge of the chapter material and their ability to think critically about key concepts.
    • A streamlined presentation of various topics makes it as easy as possible for students to learn the concepts, tools, and frameworks introduced in the chapters.

    Student-focused features facilitate learning

    • Try It exercises, located after a particular concept or calculation, invite students to practice what they’ve just learned.
    • Chapter-opening Cases get students engaged in a business situation or dilemma, by focusing on real company situations and illustrating why and how the concepts in the chapter are relevant in business.
    • Concepts in Action boxes cover real-world cost accounting issues across a variety of industries including automobile racing, defense contracting, entertainment, manufacturing, and retailing.
    • End-of-chapter content contains new and revised problems to help students learn and practice chapter concepts. Problems have been updated with data analytics examples.
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    New to this Edition

    The latest data and research help prepare students for their field

    • NEW - A new chapter on data analytics (chapter 11) looks at recent trends in big data and data analytics in predicting costs and making demand forecasts.
    • UPDATED - An emphasis on global issues reflects today’s increasingly global business environment.
    • UPDATED - A focus on merchandising and service sectors (vs. traditional manufacturing settings) highlights shifts in US and world economies.
    • UPDATED - An emphasis on sustainability illustrates one of the critical managerial challenges of the coming decades.
    • UPDATED - More focus on the role of accounting concepts and systems examines how to foster and support innovation and entrepreneurial activities in firms.
    • UPDATED - An emphasis on the healthcare industry gives students an idea of financial reporting related to hospitals, medical practices, and more.
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    Produktdetaljer

    ISBN
    9781292363240
    Publisert
    2020-09-23
    Utgave
    17. utgave
    Utgiver
    Vendor
    Pearson Education Limited
    Vekt
    2204 gr
    Høyde
    280 mm
    Bredde
    220 mm
    Dybde
    40 mm
    Aldersnivå
    P, 06
    Språk
    Product language
    Engelsk
    Format
    Product format
    Kombinasjonsprodukt