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| 040 | ▼a UKM ▼c UKM ▼d OCLCQ ▼d 211009 | |
| 043 | ▼a e------ | |
| 049 | ▼a KUBA | |
| 082 | 0 4 | ▼a 658.1511 ▼2 22 |
| 090 | ▼a 658.1511 ▼b M2662-2 | |
| 245 | 0 0 | ▼a Management and cost accounting / ▼c Charles T. Horngren ... [et al.]. |
| 250 | ▼a 2nd ed. | |
| 260 | ▼a Harlow : ▼b Financial Times/Prentice Hall , ▼c 2002. | |
| 300 | ▼a xxiv, 919 p. : ▼b ill. ; ▼c 27 cm. | |
| 500 | ▼a Previous ed.: Hemel Hempstead : Prentice Hall, 1998. | |
| 500 | ▼a Includes index. | |
| 650 | 0 | ▼a Managerial accounting ▼z Europe. |
| 650 | 0 | ▼a Cost accounting ▼z Europe. |
| 700 | 1 | ▼a Horngren, Charles T. ▼q (Charles Thomas) ▼d 1926- |
| 945 | ▼a KINS | |
| 994 | ▼a C0 ▼b KUB |
소장정보
| No. | 소장처 | 청구기호 | 등록번호 | 도서상태 | 반납예정일 | 예약 | 서비스 |
|---|---|---|---|---|---|---|---|
| No. 1 | 소장처 중앙도서관/교육보존A/6 | 청구기호 658.1511 M2662-2 | 등록번호 111323061 (4회 대출) | 도서상태 대출가능 | 반납예정일 | 예약 | 서비스 |
컨텐츠정보
저자소개
Charles T. Horngren(지은이)
<원가회계>
Srikant M. Datar(지은이)
Alnoor Bhimani(지은이)
George Foster(지은이)
리버풀존무어스대학교 부교수(재무 회계, 경제학)
목차
CONTENTS Preface, guided tour and acknowledgements = xv PART Ⅰ Management and cost accounting fundamentals Chapter 1 The accountant's role in the organisation = 4 The major purposes of accounting systems = 5 Modern management accounting = 7 Elements of management control = 9 Costs, benefits and context = 12 Themes in the design of management accounting systems = 14 Concepts in action : The finance group at Cummins Engine reinvents itself = 15 Surveys of company practice : Management accounting information needs = 17 Management accounting change = 17 Summary = 20 Appendix : Professional ethics = 21 Key terms = 23 Assessment material = 24 Chapter 2 An Introduction to cost terms and purposes = 32 Costs in general = 33 Direct costs and indirect costs = 34 Cost drivers and cost management = 35 Two types of cost behaviour pattern : variable costs and fixed costs = 36 Surveys of company practice : Purposes for distinguishing between variable costs and fixed costs = 39 Total costs and unit costs = 40 Financial statements and cost terminology = 42 Service-sector companies = 43 Merchandising- and manufacturing-sector companies = 43 Manufacturing costs = 46 Concepts in action : Harley-Davidson eliminates the direct manufacturing labour cost category = 48 The many meanings of product costs = 49 Classifications of costs = 49 Summary = 50 Key terms = 51 Assessment material = 52 Chapter 3 Job-costing systems = 61 The building block concept of costing systems = 62 Job-costing and process-costing systems = 62 Job costing in service organisations using actual costing = 64 Normal costing = 66 Job costing in manufacturing = 68 Surveys of company practice : Cost-allocation bases used for manufacturing overhead = 71 An illustration of a job-costing system in manufacturing = 72 Budgeted indirect costs and end-of-period adjustments = 77 Management control and technology = 81 Summary = 81 Key terms = 82 Assessment material = 83 Chapter 4 Process-costing systems = 92 Illustrating process costing = 93 Case 1 : Process costing with no opening or closing work-in-progress stock = 94 Case 2 : Process costing with no opening but a closing work-in-progress stock = 95 Case 3 : Process costing with both some opening and some closing work-in-progress stock = 99 Weighted-average method = 100 First-in, first-out method = 103 Comparison of weighted-average and FIFO methods = 106 Standard-costing method of process costing = 108 Transferred-in costs in process costing = 112 Concepts in action : Process costing in the ceramics industry = 113 Hybrid-costing systems = 118 Summary = 119 Appendix : Operation costing = 120 Key terms = 122 Assessment material = 123 Chapter 5 Cost allocation = 130 The terminology of cost allocation = 131 Purposes of cost allocation = 131 Cost-benefit issues and other contextual factors = 133 Cost allocation and costing systems = 134 Indirect cost pools and cost allocation = 135 Allocating costs from one department to another = 137 Allocating costs of support departments = 141 Support department cost-allocation methods = 141 Allocating common costs = 147 Cost allocation bases and cost hierarchies = 149 Surveys of company practice : Is the product-costing system broken? = 151 Summary = 151 Key terms = 152 Assessment material = 153 Chapter 6 Cost allocation : joint-cost situations = 163 Meaning of joint products and by-products terms = 164 Why allocate joint costs? = 165 Approaches to allocating joint costs = 166 Concepts in action : Chicken processing : costing on the disassembly line = 174 No allocation of joint costs = 174 Irrelevance of joint costs for decision making = 175 Accounting for by-products = 177 Summary = 180 Key terms = 180 Assessment material = 181 Chapter 7 Income effects of alternative stock-costing methods = 190 Part one : Stock-costing methods = 191 Variable costing and absorption costing = 191 Comparison of variable costing and absorption costing = 195 Capsule comparison of stock-costing methods = 200 Performance measures and absorption costing = 202 Surveys of company practice : Company usage of variable costing = 203 Part two : Denominator-level concepts and absorption costing = 204 Alternative denominator-level concepts = 204 Effect on financial statements = 205 Summary = 207 Appendix : Breakeven points in variable and absorption costing = 208 Key terms = 209 Assessment material = 210 Part Ⅰ Case study problems = 216 101 The European Savings Bank = 216 102 The ethical dilemma at Northlake = 218 103 Electronic Boards plc = 220 PART Ⅱ Accounting information for decision making Chapter 8 Cost-volume-profit relationships = 226 Revenue drivers and cost drivers = 227 Terminology and abbreviations = 227 CVP assumptions = 228 The breakeven point = 229 The PV graph = 232 Sensitivity analysis and uncertainty = 233 Cost planning and CVP = 234 Effects of revenue mix on profit = 236 Role of income taxes = 237 Not-for-profit institutions and CVP = 238 Concepts in action : Influencing cost structures to manage the risk-return trade-off = 239 Contribution margin and gross margin = 240 Summary = 241 Appendix : Decision models and uncertainty = 242 Key terms = 245 Assessment material = 246 Chapter 9 Determining how costs behave = 254 General issues in estimating cost functions = 255 The cause-and-effect criterion in choosing cost drivers = 258 Cost estimation approaches = 259 Quantitative analyses of cost relationships = 260 Steps in estimating a cost function = 261 Evaluating and choosing cost drivers = 266 Cost drivers and activity-based costing = 268 Concepts in action : Activity-based costing and cost estimation = 268 Non-linearity and cost functions = 269 Learning curves and non-linear cost functions = 270 Summary = 275 Appendix : Regression analysis = 276 Key terms = 284 Assessment material = 285 Chapter 10 Revenues, costs and the decision process = 292 Information and the decision process = 293 The meaning of relevance = 294 An illustration of relevance : choosing output levels = 296 Outsourcing and make-or-buy decisions = 299 Opportunity costs, outsourcing and capacity constraints = 302 Product-mix decisions under capacity constraints = 306 Customer profitability and relevant costs = 307 Irrelevance of past costs and equipment-replacement decisions = 310 Summary = 312 Appendix : Linear programming = 313 Key terms = 316 Assessment material = 317 Chapter 11 Activity-based costing = 331 Undercosting and overcosting = 332 Costing system at Plastim Limited = 333 Refining a costing system = 336 Activity-based costing systems = 336 Implementing ABC at Plastim Limited = 340 Comparing alternative costing systems = 345 Using ABC systems for cost and profit management = 345 ABC and department-costing systems = 348 Implementing ABC systems = 348 Concepts in action : Banks end the 'free lunch' for many services = 349 Surveys of company practice : Growing interest in activity-based costing = 351 Concepts in action : Banking on ABC and ABM information = 351 ABC and the organisational context = 352 Concepts in action : Activity-based costing at Wavin = 355 Summary = 356 Key terms = 357 Assessment material = 358 Chapter 12 Pricing decisions and profitability analysis = 365 Major influences on pricing = 366 Product-cost categories and time horizon = 367 Costing and pricing for the short run = 367 Costing and pricing for the long run = 369 Target costing for target pricing = 372 Achieving the target cost per unit for Provalue = 376 Concepts in action : Achieving target costs using activity-based management at Carrier Ltd = 379 Cost-plus pricing = 379 Considerations other than costs in pricing decisions = 382 Life-cycle product budgeting and costing = 383 Customer-profitability analysis = 385 Customer revenues = 386 Customer costs = 386 Surveys of company practice : Customer-profitability analysis attracts increasing attention = 389 Customer-profitability profiles = 389 Summary = 392 Key terms = 393 Assessment material = 394 Chapter 13 Capital Investment decisions = 402 Two focuses of cost analysis = 403 Stages of capital budgeting = 404 Discounted cash-flow methods = 406 Sensitivity analysis = 410 Relevant cash flows in discounted cash-flow analysis = 411 Payback method = 414 Accounting rate-of-return method = 416 Surveys of company practice : International comparison of capital-budgeting methods = 417 Complexities in capital-budgeting applications = 418 Managing the project = 420 Income tax factors = 421 Capital budgeting and inflation = 422 Project risk and required rate of return = 424 Capital rationing and the net present-value decision rule = 425 Surveys of company practice : Risk adjustment methods in capital budgeting = 426 Choosing between the net present-value and the internal rate-of-return decision approaches = 427 Summary = 428 Key terms = 430 Assessment material = 431 Part Ⅱ Case study problems = 442 201 Permaclean Products plc = 442 202 Central Scotland Processors = 444 203 Tankmaster Manufacturing Company = 447 204 Onsale, Inc. = 449 205 Caswell Bay Ltd = 460 206 Torquemada PLC = 462 PART Ⅲ Planning and budgetary control systems Chapter 14 Motivation, budgets and responsibility accounting = 468 Major features of budgets = 469 Effects of budgetary control = 470 Types of budget = 474 Computer-based financial planning models = 484 Concepts in action : Using Web technology to fast-track the budgeting process = 485 Kaizen budgeting = 486 Activity-based budgeting = 486 Budgeting and responsibility accounting = 488 Responsibility and controllability = 489 Budgeting : a discipline in transition = 490 Summary = 491 Appendix : The cash budget = 492 Key terms = 497 Assessment material = 498 Chapter 15 Flexible budgets, variances and management control : Ⅰ = 506 Static budgets and flexible budgets = 507 Static-budget variances = 508 Steps in developing a flexible budget = 509 Flexible-budget variances and sales-volume variances = 510 Price variances and efficiency variances for inputs = 512 Performance measurement using variances = 518 Impact of stocks = 521 Flexible budgeting and activity-based costing = 521 An illustration of journal entries using standard costs = 523 Benchmarking and variance analysis = 525 Summary = 526 Key terms = 527 Assessment material = 528 Chapter 16 Flexible budgets, variances and management control : Ⅱ = 539 Planning of variable-and fixed-overhead costs = 540 Developing budgeted variable-overhead rates = 541 Variable-overhead cost variances = 541 Developing budgeted fixed-overhead rates = 546 Fixed-overhead cost variances = 547 Production-volume variance = 548 Integrated analysis of overhead cost variances = 550 Surveys of company practice : Variance analysis and control decisions = 551 Different purposes of manufacturing overhead cost analysis = 551 Journal entries for overhead costs and variances = 553 Financial and non-financial performance measures = 555 Actual, normal and standard costing = 555 Activity-based costing and variance analysis = 558 Summary = 562 Appendix : Engineered, discretionary and infrastructure costs = 563 Key terms = 566 Assessment material = 567 Chapter 17 Measuring yield, mix and quantity effects = 577 Input variances = 578 Direct materials yield and mix variances = 578 Direct manufacturing labour yield and mix variances = 583 Revenue and sales variances = 586 Variance analysis for multiple products = 587 Summary = 593 Key terms = 594 Assessment material = 595 Part Ⅲ Case study problems = 600 301 Zeros plc = 600 302 Instrumental Ltd = 602 303 Fiddler Ltd = 604 Part Ⅳ Management control systems and performance issues Chapter 18 Control systems and transfer pricing = 610 Management control systems = 611 Evaluating management control systems = 612 Organisational structure and decentralisation = 612 Choices about responsibility centres = 615 Transfer pricing = 616 An illustration of transfer pricing = 617 Market-based transfer prices = 620 Cost-based transfer prices = 621 Negotiated transfer prices = 624 Surveys of company practice : Domestic tranfer-pricing pratices in the UK = 624 A general guideline for transfer-pricing situations = 625 Transfer pricing and tax considerations = 626 Summary = 627 Key terms = 628 Assessment material = 629 Chapter 19 Control systems and performance measurement = 636 Financial and non-financial performance measures = 637 Designing an accounting-based performance measure = 638 Different performance measures = 638 Concepts in action : Equifax, AT&T and EVA = 644 Alternative definitions of investment = 645 Alternative performance measures = 646 Choosing targeted levels of performance and timing of feedback = 648 Distinction between managers and organisational units = 649 Performance measures at the individual activity level = 652 Environmental and ethical responsibilities = 653 Summary = 653 Key terms = 654 Assessment material = 655 Part Ⅳ Case study problems = 663 401 BBR plc = 663 402 Star plc = 667 403 Cresta Plating Company Ltd = 669 Part Ⅴ Quality, time and the strategic management of costs Chapter 20 Quality and throughput concerns in managing costs = 678 Quality as a competitive weapon = 679 Two aspects of quality = 679 Costs of quality = 680 Methods used to identify quality problems = 683 Relevant costs and benefits of quality improvement = 685 Concepts in action : Marconi's pursuit of quality = 687 Concepts in action : Putting the customer first = 689 Non-financial measures of quality and customer satisfaction = 690 Evaluating quality performance = 691 Theory of constraints and throughput accounting = 691 Concepts in action : Throughput accounting at Allied-Signal, Skelmersdale, UK = 694 Summary = 695 Key terms = 696 Assessment material = 697 Chapter 21 Accounting for just-in-time systems = 705 Just-in-time systems = 706 Major features of JIT production systems = 706 Backflush costing = 710 Concepts in action : Implementing JIT at Andreas Stihl, KG = 711 Managing goods for sale in retail organisations = 718 Challenges in estimating stock-related costs and their effects = 724 Just-in-time purchasing = 725 Concepts in action : Porsche's just-in-time revival = 727 Stock costs and their management in manufacturing organisations = 730 Summary = 731 Key terms = 732 Assessment material = 733 Chapter 22 Strategic management accounting = 742 Conceptions of strategy = 743 What is strategic management accounting? = 745 The balanced scorecard = 747 Evaluating the success of a strategy = 753 The tableau de bord = 755 Surveys of company practice : Management accountants' involvement in strategic planning activities = 757 The strategic management accounting potential = 760 Summary = 761 Key terms = 762 Assessment material = 763 Part Ⅴ Case study problems = 769 501 Northern Chemicals = 769 502 General Computers plc = 774 503 Sothebys.com = 776 504 ACE Company = 794 505 Component Technologies International Ltd = 796 Appendix A : Solutions to selected exercises = 801 Appendix B : Notes on compound interest and interest tables = 876 Bibliography = 884 Glossary = 891 Index = 905