Horngren's Cost Accounting, Enhanced, Global Edition
Námskeið KOS2106 Kostnaðarbókhald - Höfundar: Srikant M. Datar, Madhav V Rajan
6.990 kr.
Námskeið
- KOS2106 Kostnaðarbókhald
Lýsing:
Short description: For undergraduate and MBA cost or management accounting courses. Horngren’s Cost Accounting spells out the cost accounting market and continues to innovate by consistently integrating the most current practice and theory into the text. Web/Long description: For undergraduate and MBA cost or management accounting courses. The text that defined the cost accounting market Horngren’s Cost Accounting spells out the cost accounting market and continues to innovate 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 17th 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.
Annað
- Höfundar: Srikant M. Datar, Madhav V Rajan
- Útgáfa:17
- Útgáfudagur: 2020-09-23
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- Format:Page Fidelity
- ISBN 13: 9781292363165
- Print ISBN: 9781292363073
- ISBN 10: 1292363169
Efnisyfirlit
- Title Page
- Copyright
- Brief Contents
- Contents
- About the Authors
- Preface
- 1. The Manager and Management Accounting
- For Coca-Cola, Smaller Sizes Mean Bigger Profits
- Financial Accounting, Management Accounting, and Cost Accounting
- Strategic Decisions and the Management Accountant
- Value-Chain and Supply-Chain Analysis and Key Success Factors
- Value-Chain Analysis
- Supply-Chain Analysis
- Key Success Factors
- Concepts in Action: Cost Leadership at Costco: Rock-Bottom Prices and Sky-High Profits
- Decision Making, Planning, and Control: The Five-Step Decision-Making Process
- Key Management Accounting Guidelines
- Cost–Benefit Approach
- Behavioral and Technical Considerations
- Different Costs for Different Purposes
- Organization Structure and the Management Accountant
- Line and Staff Relationships
- The Chief Financial Officer and the Controller
- Management Accounting Beyond the Numbers
- Professional Ethics
- Institutional Support
- Typical Ethical Challenges
- Problem for Self-Study
- Decision Points
- Terms to Learn
- Assignment Material
- Questions
- Multiple-Choice Questions
- Exercises
- Problems
- High Fixed Costs Bankrupt Aéropostale
- Costs and Cost Terminology
- Direct Costs and Indirect Costs
- Cost Allocation Challenges
- Factors Affecting Direct/Indirect Cost Classifications
- Cost-Behavior Patterns: Variable Costs and Fixed Costs
- Concepts in Action: Lyft Helps Hospitals Reduce Their Fixed Transportation Costs
- Cost Drivers
- Relevant Range
- Relationships Between Types of Costs
- Total Costs and Unit Costs
- Unit Costs
- Use Unit Costs Cautiously
- Business Sectors, Types of Inventory, Inventoriable Costs, and Period Costs
- Manufacturing-, Merchandising-, and Service-Sector Companies
- Types of Inventory
- Commonly Used Classifications of Manufacturing Costs
- Inventoriable Costs
- Period Costs
- Illustrating the Flow of Inventoriable Costs and Period Costs
- Manufacturing-Sector Example
- Recap of Inventoriable Costs and Period Costs
- Prime Costs and Conversion Costs
- Measuring Costs Requires Judgment
- Labor Costs
- Benefits of Defining Accounting Terms
- Different Meanings of Product Costs
- A Framework for Cost Accounting and Cost Management
- Calculating the Cost of Products, Services, and Other Cost Objects
- Obtaining Information for Planning and Control and Performance Evaluation
- Analyzing the Relevant Information for Making Decisions
- Problem for Self-Study
- Decision Points
- Terms to Learn
- Assignment Material
- Questions
- Multiple-Choice Questions
- Exercises
- Problems
- How Coachella Tunes Up the Sweet Sound of Profits
- Essentials of CVP Analysis
- Contribution Margin
- Expressing CVP Relationships
- Cost–Volume–Profit Assumptions
- Breakeven Point and Target Operating Income
- Breakeven Point
- Target Operating Income
- Income Taxes and Target Net Income
- Using CVP Analysis for Decision Making
- Decision to Advertise
- Decision to Reduce the Selling Price
- Determining Target Prices
- Concepts in Action: Can Cost–Volume–Profit Analysis Help Whole Foods Escape the “Whole Paychec
- Sensitivity Analysis and Margin of Safety
- Cost Planning and CVP
- Alternative Fixed-Cost/Variable-Cost Structures
- Operating Leverage
- Effects of Sales Mix on Income
- CVP Analysis in Service and Not-for-Profit Organizations
- Contribution Margin Versus Gross Margin
- Problem for Self-Study
- Decision Points
- Appendix: Decision Models and Uncertainty
- Terms to Learn
- Assignment Material
- Questions
- Multiple-Choice Questions
- Exercises
- Problems
- Job Costing and the New Golden State Warriors Arena
- Building-Block Concepts of Costing Systems
- Job-Costing and Process-Costing Systems
- Job Costing: Evaluation and Implementation
- Time Period Used to Compute Indirect-Cost Rates
- Normal Costing
- General Approach to Job Costing Using Normal Costing
- Concepts in Action: Better Job Costing Through Big Data and Data Analytics
- The Role of Technology
- Actual Costing
- A Normal Job-Costing System in Manufacturing
- General Ledger
- Explanations of Transactions
- Subsidiary Ledgers
- Materials Records by Type of Material
- Labor Records by Employee
- Manufacturing Department Overhead Records by Month
- Work-in-Process Inventory Records by Jobs
- Finished Goods Inventory Records by Jobs
- Other Subsidiary Records
- Nonmanufacturing Costs and Job Costing
- Budgeted Indirect Costs and End-of-Accounting-Year Adjustments
- Underallocated and Overallocated Indirect Costs
- Adjusted Allocation-Rate Approach
- Proration Approach
- Write-Off to Cost of Goods Sold Approach
- Choosing Among Approaches
- Variations of Normal Costing: A Service-Sector Example
- Problem for Self-Study
- Decision Points
- Terms to Learn
- Assignment Material
- Questions
- Multiple-Choice Questions
- Exercises
- Problems
- Activity-Based Costing and the True Cost of Data Breaches
- Broad Averaging and Its Consequences
- Undercosting and Overcosting
- Product-Cost Cross-Subsidization
- Simple Costing System at Plastim Corporation
- Design, Manufacturing, and Distribution Processes
- Simple Costing System Using a Single Indirect-Cost Pool
- Applying the Five-Step Decision-Making Process at Plastim
- Refining a Costing System
- Developments That Have Increased the Demand for Refining Costing Systems
- Guidelines for Refining a Costing System
- Activity-Based Costing Systems
- Plastim’s ABC System
- Cost Hierarchies
- Implementing Activity-Based Costing
- Implementing ABC at Plastim
- Comparing Alternative Costing Systems
- Considerations in Implementing Activity-Based Costing Systems
- Benefits and Costs of Activity-Based Costing Systems
- ABC in Service and Merchandising Companies
- Behavioral Issues in Implementing Activity-Based Costing Systems
- Concepts in Action: Mayo Clinic Uses Time-Driven Activity-Based Costing to Reduce Costs and ImproveC
- Activity-Based Management
- Pricing and Product-Mix Decisions
- Cost Reduction and Process Improvement Decisions
- Design Decisions
- Planning and Managing Activities
- Problem for Self-Study
- Decision Points
- Terms to Learn
- Assignment Material
- Questions
- Multiple-Choice Questions
- Exercises
- Problems
- “Scrimping” at the Ritz: Master Budgets
- Budgets and the Budgeting Cycle
- Strategic Plans and Operating Plans
- Budgeting Cycle and Master Budget
- Advantages and Challenges of Implementing Budgets
- Promoting Coordination and Communication
- Providing a Framework for Judging Performance and Facilitating Learning
- Motivating Managers and Other Employees
- Challenges in Administering Budgets
- Developing an Operating Budget
- Time Coverage of Budgets
- Steps in Preparing an Operating Budget
- Financial Planning Models and Sensitivity Analysis
- Concepts in Action: P.F. Chang’s and Internet-Based Budgeting
- Budgeting and Responsibility Accounting
- Organization Structure and Responsibility
- Feedback
- Responsibility and Controllability
- Human Aspects of Budgeting
- Budgetary Slack
- Stretch Targets
- Kaizen Budgeting
- Budgeting for Reducing Carbon Emissions
- Budgeting in Multinational Companies
- Problem for Self-Study
- Decision Points
- Appendix: The Cash Budget
- Terms to Learn
- Assignment Material
- Questions
- Multiple-Choice Questions
- Exercises
- Problems
- Walmart’s Fleet Goes Green to Reduce Standard Costs
- Static Budgets and Variances
- The Use of Variances
- Static Budgets and Static-Budget Variances
- Flexible Budgets
- Flexible-Budget Variances and Sales-Volume Variances
- Sales-Volume Variances
- Flexible-Budget Variances
- Standard Costs for Variance Analysis
- Obtaining Budgeted Input Prices and Budgeted Input Quantities
- Price Variances and Efficiency Variances for Direct-Cost Inputs
- Price Variances
- Efficiency Variance
- Journal Entries Using Standard Costs
- Implementing Standard Costing
- Management’s Use of Variances
- Concepts in Action Can Chipotle Wrap Up Its Materials-Cost Increases?
- Multiple Causes of Variances
- When to Investigate Variances
- Using Variances for Performance Measurement
- Using Variances for Organization Learning
- Using Variances for Continuous Improvement
- Financial and Nonfinancial Performance Measures
- Benchmarking and Variance Analysis
- Problem for Self-Study
- Decision Points
- Appendix: Mix and Yield Variances for Substitutable Inputs
- Terms to Learn
- Assignment Material
- Questions
- Multiple-Choice Questions
- Exercises
- Problems
- Managing Overhead Costs at Wework
- Planning of Variable and Fixed Overhead Costs
- Planning Variable Overhead Costs
- Planning Fixed Overhead Costs
- Standard Costing at Webb Company
- Developing Budgeted Variable Overhead Rates
- Developing Budgeted Fixed Overhead Rates
- Variable Overhead Cost Variances
- Flexible-Budget Analysis
- Variable Overhead Efficiency Variance
- Variable Overhead Spending Variance
- Journal Entries for Variable Overhead Costs and Variances
- Fixed Overhead Cost Variances
- Production-Volume Variance
- Interpreting the Production-Volume Variance
- Concepts in Action: Variance Analysis and Standard Costing Help Sandoz Manage Its Overhead Costs
- Journal Entries for Fixed Overhead Costs and Variances
- Integrated Analysis of Overhead Cost Variances
- 4-Variance Analysis
- Combined Variance Analysis
- Production-Volume Variance and Sales-Volume Variance
- Variance Analysis and Activity-Based Costing
- Flexible Budget and Variance Analysis for Direct Materials-Handling Labor Costs
- Flexible Budget and Variance Analysis for Fixed Setup Overhead Costs
- Overhead Variances in Nonmanufacturing Settings
- Financial and Nonfinancial Performance Measures
- Problem for Self-Study
- Decision Points
- Terms to Learn
- Assignment Material
- Questions
- Multiple-Choice Questions
- Exercises
- Problems
- Under Armour Races to Defeat Its Inventory Backlog
- Variable and Absorption Costing
- Variable Costing
- Absorption Costing
- Comparing Variable and Absorption Costing
- Variable Versus Absorption Costing: Operating Income and Income Statements
- Comparing Income Statements for One Year
- Comparing Income Statements for Multiple Years
- Variable Costing and the Effect of Sales and Production on Operating Income
- Absorption Costing and Performance Measurement
- Undesirable Buildup of Inventories
- Proposals for Revising Performance Evaluation
- Comparing Inventory Costing Methods
- Throughput Costing
- A Comparison of Alternative Inventory-Costing Methods
- Denominator-Level Capacity Concepts and Fixed-Cost Capacity Analysis
- Absorption Costing and Alternative Denominator-Level Capacity Concepts
- Effect on Budgeted Fixed Manufacturing Cost Rate
- Choosing a Capacity Level
- Product Costing and Capacity Management
- Pricing Decisions and the Downward Demand Spiral
- Concepts in Action: Can ESPN Avoid the Cord-Cutting “Death Spiral”?
- Performance Evaluation
- Financial Reporting
- Tax Requirements
- Planning and Control of Capacity Costs
- Difficulties in Forecasting Chosen Capacity Levels
- Difficulties in Forecasting Fixed Manufacturing Costs
- Nonmanufacturing Costs
- Activity-Based Costing
- Problem for Self-Study
- Decision Points
- Appendix: Breakeven Points in Variable Costing and Absorption Costing
- Terms to Learn
- Assignment Material
- Questions
- Multiple-Choice Questions
- Exercises
- Problems
- Southwest Uses “Big Data Analytics” to Reduce Fuel Consumption and Costs
- Basic Assumptions and Examples of Cost Functions
- Basic Assumptions
- Linear Cost Functions
- Review of Cost Classification
- Identifying Cost Drivers
- The Cause-and-Effect Criterion
- Cost Drivers and the Decision-Making Process
- Cost Estimation Methods
- Industrial Engineering Method
- Conference Method
- Account Analysis Method
- Quantitative Analysis Method
- Estimating a Cost Function Using Quantitative Analysis
- High-Low Method
- Regression Analysis Method
- Evaluating and Choosing Cost Drivers
- Cost Drivers and Activity-Based Costing
- Nonlinear Cost Functions
- Learning Curves
- Cumulative Average-Time Learning Model
- Incremental Unit-Time Learning Model
- Incorporating Learning-Curve Effects Into Prices and Standards
- Concepts in Action: Learning Curves and the Falling Price of Renewable Energy
- Data Collection and Adjustment Issues
- Problem for Self-Study
- Decision Points
- Appendix: Regression Analysis
- Terms to Learn
- Assignment Material
- Questions
- Multiple-Choice Questions
- Exercises
- Problems
- Predictive Analytics Inside: How Intel Drives Value and Speeds Time to Market
- Data Science Basics and Management Accounting
- Outcome Prediction
- Value Creation
- Data Science Framework
- Concepts in Action: Carnival Uses Big Data and Machine Learning to Sail Toward Greater Profitability
- Defining the Problem and the Relevant Data
- Step 1: Gain a Business Understanding of the Problem
- Step 2: Obtain and Explore Relevant Data
- Step 3: Prepare the Data
- Data Algorithms and Models
- Step 4: Build a Model
- Refining the Decision Tree
- Overfitting
- Pruning
- Validating and Choosing Models
- Cross-Validation Using Prediction Accuracy to Choose Between Full and Pruned Decision Trees
- Using Maximum Likelihood Values to Choose Between Fully Grown and Pruned Decision Trees
- Testing the Pruned Decision-Tree Model on the Holdout Sample
- Evaluating Data Science Models
- Step 5: Evaluate the Model
- Step 6: Visualize and Communicate Insights
- Working With PeerLend Digital Data
- Using Data Science Models
- Step 7: Deploy the Model
- Problem for Self-Study
- Decision Points
- Terms to Learn
- Assignment Material
- Questions
- Multiple-Choice Questions
- Exercises
- Problems
- Relevant Costs and Broadway Shows
- Information and the Decision Process
- The Concept of Relevance
- Relevant Costs and Relevant Revenues
- Qualitative and Quantitative Relevant Information
- One-Time-Only Special Orders
- Potential Problems in Relevant-Cost Analysis
- Short-Run Pricing Decisions
- Insourcing-Versus-Outsourcing and Make-or-Buy Decisions
- Outsourcing and Idle Facilities
- Strategic and Qualitative Factors
- International Outsourcing
- The Total Alternatives Approach
- Concepts in Action: Starbucks Brews Up Domestic Production
- The Opportunity-Cost Approach
- Carrying Costs of Inventory
- Product-Mix Decisions With Capacity Constraints
- Bottlenecks, Theory of Constraints, and Throughput-Margin Analysis
- Customer Profitability and Relevant Costs
- Relevant-Revenue and Relevant-Cost Analysis of Dropping a Customer
- Relevant-Revenue and Relevant-Cost Analysis ofAdding a Customer
- Relevant-Revenue and Relevant-Cost Analysis of Closing or Adding Branch Offices or Business Division
- Irrelevance of Past Costs and Equipment-Replacement Decisions
- Decisions and Performance Evaluation
- Problem for Self-Study
- Decision Points
- Appendix: Linear Programming
- Terms to Learn
- Assignment Material
- Questions
- Multiple-Choice Questions
- Exercises
- Problems
- Barclays Turns to the Balanced Scorecard
- What Is Strategy?
- Strategy Implementation and the Balanced Scorecard
- The Balanced Scorecard
- Strategy Maps and the Balanced Scorecard
- Implementing a Balanced Scorecard
- Different Strategies Lead to Different Scorecards
- Environmental and Social Performance and the Balanced Scorecard
- Features of a Good Balanced Scorecard
- Pitfalls in Implementing a Balanced Scorecard
- Evaluating the Success of Strategy and Implementation
- Strategic Analysis of Operating Income
- Growth Component of Change in Operating Income
- Price-Recovery Component of Change in Operating Income
- Productivity Component of Change in Operating Income
- Further Analysis of Growth, Price-Recovery, and Productivity Components
- Concepts in Action: Operating Income Analysis and the Decline of Casual Dining Restaurants
- Downsizing and the Management of Capacity
- Identifying Unused Capacity Costs
- Managing Unused Capacity
- Problem for Self-Study
- Decision Points
- Appendix: Productivity Measurement
- Terms to Learn
- Assignment Material
- Questions
- Multiple-Choice Questions
- Exercises
- Problems
- Extreme Pricing and Cost Management at IKEA
- Major Factors That Affect Pricing Decisions
- Customers
- Competitors
- Costs
- Weighing Customers, Competitors, and Costs
- Costing and Pricing for the Long Run
- Calculating Product Costs for Long-Run Pricing Decisions
- Alternative Long-Run Pricing Approaches
- Market-Based Approach: Target Costing for Target Pricing
- Understanding Customers’ Perceived Value
- Competitor Analysis
- Implementing Target Pricing and Target Costing
- Concepts in Action: Zara Uses Target Pricing to Become the World’s Largest Fashion Retailer
- Value Engineering, Cost Incurrence, and Locked-In Costs
- Value-Chain Analysis and Cross-Functional Teams
- Achieving the Target Cost per Unit for Provalue
- Cost-Plus Pricing
- Cost-Plus Target Rate of Return on Investment
- Alternative Cost-Plus Methods
- Cost-Plus Pricing and Target Pricing
- Life-Cycle Product Budgeting and Costing
- Life-Cycle Budgeting and Pricing Decisions
- Managing Environmental and Sustainability Costs
- Customer Life-Cycle Costing
- Noncost Factors in Pricing Decisions
- Predatory Pricing
- Collusive Pricing
- Price Discrimination
- International Pricing
- Peak-Load Pricing
- Problem for Self-Study
- Decision Points
- Terms to Learn
- Assignment Material
- Questions
- Multiple-Choice Questions
- Exercises
- Problems
- Starbucks Rewards Starts Rewarding Big Spenders
- Customer-Profitability Analysis
- Customer-Revenue Analysis
- Customer-Cost Analysis
- Customer-Level Costs
- Customer-Profitability Profiles
- Concepts in Action: Amazon Prime and Customer Profitability
- Presenting Profitability Analysis
- Using the Five-Step Decision-Making Process to Manage Customer Profitability
- Cost-Hierarchy-Based Operating Income Statement
- Criteria to Guide Cost Allocations
- Fully Allocated Customer Profitability
- Implementing Corporate and Division Cost Allocations
- Issues in Allocating Corporate Costs to Divisions and Customers
- Using Fully Allocated Costs for Decision Making
- Sales Variances
- Static-Budget Variance
- Flexible-Budget Variance and Sales-Volume Variance
- Sales-Mix Variance
- Sales-Quantity Variance
- Market-Share and Market-Size Variances
- Market-Share Variance
- Market-Size Variance
- Problem for Self-Study
- Decision Points
- Terms to Learn
- Assignment Material
- Questions
- Multiple-Choice Questions
- Exercises
- Problems
- Cost Allocation and the United States Postal Service
- Allocating Support Department Costs Using the Single-Rate and Dual-Rate Methods
- Single-Rate and Dual-Rate Methods
- Allocation Based on the Demand for (or Usage of) Materials-Handling Services
- Allocation Based on the Supply of Capacity
- Advantages and Disadvantages of Single-Rate Method
- Advantages and Disadvantages of Dual-Rate Method
- Budgeted Versus Actual Costs and the Choice of Allocation Base
- Budgeted Versus Actual Rates
- Budgeted Versus Actual Usage
- Fixed-Cost Allocation Based on Budgeted Rates and Budgeted Usage
- Fixed-Cost Allocation Based on Budgeted Rates and Actual Usage
- Allocating Budgeted Fixed Costs Based on Actual Usage
- Allocating Costs of Multiple Support Departments
- Direct Method
- Step-Down Method
- Reciprocal Method
- Overview of Methods
- Calculating the Cost of Job WPP 298
- Allocating Common Costs
- Stand-Alone Cost-Allocation Method
- Incremental Cost-Allocation Method
- Cost Allocations and Contract Disputes
- Concepts in Action: Contract Disputes Over Reimbursable Costs With the U.S. Government
- Bundled Products and Revenue Allocation Methods
- Bundling and Revenue Allocation
- Stand-Alone Revenue-Allocation Method
- Incremental Revenue-Allocation Method
- Problem for Self-Study
- Decision Points
- Terms to Learn
- Assignment Material
- Questions
- Exercises
- Problems
- Joint-Cost Allocation and the Wounded Warrior Project
- Joint-Cost Basics
- Concepts in Action: Big Data Joint Products and ByproductsCreate New Business Opportunities
- Allocating Joint Costs
- Approaches to Allocating Joint Costs
- Sales Value at Splitoff Method
- Physical-Measure Method
- Net Realizable Value Method
- Constant Gross-Margin Percentage NRV Method
- Choosing an Allocation Method
- Not Allocating Joint Costs
- Why Joint Costs Are Irrelevant for Decision Making
- Sell-or-Process-Further Decisions
- Decision Making and Performance Evaluation
- Pricing Decisions
- Accounting for Byproducts
- Production Method: Byproducts Recognized at Time Production Is Completed
- Sales Method: Byproducts Recognized at Time of Sale
- Problem for Self-Study
- Decision Points
- Terms to Learn
- Assignment Material
- Questions
- Multiple-Choice Questions
- Exercises
- Problems
- Cryptocurrency and FIFO Versus LIFO Accounting
- Illustrating Process Costing
- Case 1: Process Costing With Zero Beginning or Ending Work-in-Process Inventory
- Case 2: Process Costing With Zero Beginning and Some Ending Work-in-Process Inventory
- Summarizing the Physical Units and Equivalent Units (Steps 1 and 2)
- Calculating Product Costs (Steps 3, 4, and 5)
- Journal Entries
- Case 3: Process Costing With Some Beginning and Some Ending Work-in-Process Inventory
- Weighted-Average Method
- First-In, First-Out Method
- Comparing the Weighted-Average and FIFO Methods
- Transferred-In Costs in Process Costing
- Transferred-In Costs and the Weighted-Average Method
- Transferred-In Costs and the FIFO Method
- Points to Remember About Transferred-In Costs
- Hybrid Costing Systems
- Overview of Operation-Costing Systems
- Concepts in Action: Hybrid Costing for Adidas Customized 3D Printed Shoes
- Illustrating an Operation-Costing System
- Journal Entries
- Problem for Self-Study
- Decision Points
- Appendix: Standard-Costing Method of Process Costing
- Terms to Learn
- Assignment Material
- Questions
- Multiple-Choice Questions
- Exercises
- Problems
- Rework Hampers Tesla Model 3 Production
- Defining Spoilage, Rework, and Scrap
- Two Types of Spoilage
- Normal Spoilage
- Abnormal Spoilage
- Spoilage in Process Costing Using Weighted-Average and FIFO
- Count All Spoilage
- Five-Step Procedure for Process Costing With Spoilage
- Weighted-Average Method and Spoilage
- FIFO Method and Spoilage
- Journal Entries
- Inspection Points and Allocating Costs of Normal Spoilage
- Job Costing and Spoilage
- Job Costing and Rework
- Accounting for Scrap
- Recognizing Scrap at the Time of Its Sale
- Recognizing Scrap at the Time of Its Production
- Concepts in Action: Google’s Zero Waste to Landfill Initiative
- Problem for Self-Study
- Decision Points
- Appendix: Standard-Costing Method and Spoilage
- Terms to Learn
- Assignment Material
- Questions
- Multiple-Choice Questions
- Exercises
- Problems
- “Dieselgate” Derails Volkswagen’s Grand Ambitions
- Quality as a Competitive Tool
- The Financial Perspective: The Costs of Quality
- Using Nonfinancial Measures to Evaluate and Improve Quality
- The Customer Perspective: Nonfinancial Measures of Customer Satisfaction
- The Internal-Business-Process Perspective: Analyzing Quality Problems and Improving Quality
- The Learning-and-Growth Perspective: Quality Improvements
- Weighing the Costs and Benefits of Improving Quality
- Evaluating a Company’s Quality Performance
- Time as a Competitive Tool
- Customer-Response Time and On-Time Performance
- Time Drivers and Bottlenecks
- Concepts in Action: Facebook Works to Overcome Mobile Data Bottlenecks
- Relevant Revenues and Costs of Delays
- Balanced Scorecard and Time-Based Measures
- Problem for Self-Study
- Decision Points
- Terms to Learn
- Assignment Material
- Questions
- Multiple-Choice Questions
- Exercises
- Problems
- Target Leverages the Internet of Things to Respond to the Changing Retail Landscape
- Inventory Management in Retail Organizations
- Costs Associated With Goods for Sale
- The Economic-Order-Quantity Decision Model
- When to Order, Assuming Certainty
- Safety Stock
- Estimating Inventory-Related Relevant Costs and Their Effects
- Cost of a Prediction Error
- Conflicts Between the EOQ Decision Model and Managers’ Performance Evaluation
- Just-in-Time Purchasing
- JIT Purchasing and EOQ Model Parameters
- Relevant Costs of JIT Purchasing
- Supplier Evaluation and Relevant Costs of Quality and Timely Deliveries
- JIT Purchasing, Planning and Control, and Supply-Chain Analysis
- Inventory Management, MRP, and JIT Production
- Materials Requirements Planning
- Just-in-Time (JIT) Production
- Features of JIT Production Systems
- Concepts in Action: Just-in-Time Live Concert Recordings
- Costs and Benefits of JIT Production
- JIT in Service Industries
- Enterprise Resource Planning (ERP) Systems
- Performance Measures and Control in JIT Production
- Effect of JIT Systems on Product Costing
- Backflush Costing
- Simplified Normal or Standard-Costing Systems
- Lean Accounting
- Problems for Self-Study
- Decision Points
- Terms to Learn
- Assignment Material
- Questions
- Multiple-Choice Questions
- Exercises
- Problems
- NPV and California’s New Residential Solar Panel Rules
- Stages of Capital Budgeting
- Concepts in Action: AkzoNobel Integrates Sustainability Into Capital Budgeting
- Discounted Cash Flow
- Net Present Value Method
- Internal Rate-of-Return Method
- Comparing the Net Present Value and Internal Rate-of-Return Methods
- Sensitivity Analysis
- Payback Method
- Uniform Cash Flows
- Nonuniform Cash Flows
- Accrual Accounting Rate-of-Return Method
- Relevant Cash Flows in Discounted Cash Flow Analysis
- Relevant After-Tax Flows
- Categories of Cash Flows
- Project Management and Performance Evaluation
- Post-Investment Audits
- Performance Evaluation
- Strategic Considerations in Capital Budgeting
- Investment in Research and Development
- Customer Value and Capital Budgeting
- Problem for Self-Study
- Decision Points
- Appendix: Capital Budgeting and Inflation
- Terms to Learn
- Assignment Material
- Questions
- Multiple-Choice Questions
- Exercises
- Problems
- Answers to Exercises in Compound Interest (Exercise 22-21)
- Apple Forced to Pay Ireland €14.3 Billion in Tax Settlement
- Management Control Systems
- Formal and Informal Systems
- Effective Management Control
- Decentralization
- Benefits of Decentralization
- Costs of Decentralization
- Comparing Benefits and Costs
- Decentralization in Multinational Companies
- Choices About Responsibility Centers
- Transfer Pricing
- Criteria for Evaluating Transfer Prices
- Calculating Transfer Prices
- An Illustration of Transfer Pricing
- Market-Based Transfer Prices
- Perfect Competition
- Imperfect Competition
- Cost-Based Transfer Prices
- Full-Cost Bases
- Variable-Cost Bases
- Hybrid Transfer Prices
- Prorating the Difference Between Maximum and Minimum Transfer Prices
- Negotiated Pricing
- Dual Pricing
- A General Guideline for Transfer-Pricing Situations
- How Multinationals Use Transfer Pricing to Minimize Their Income Taxes
- Concepts in Action: IRS Accuses Medtronic of Unfair Tax Deal
- Transfer Prices Designed for Multiple Objectives
- Problem for Self-Study
- Decision Points
- Terms to Learn
- Assignment Material
- Questions
- Exercises
- Problems
- CEO Compensation at General Electric
- Financial and Nonfinancial Performance Measures
- Accounting-Based Measures for Business Units
- Return on Investment
- Residual Income
- Economic Value Added
- Return on Sales
- Comparing Performance Measures
- Choosing the Details of the Performance Measures
- Alternative Time Horizons
- Alternative Definitions of Investment
- Alternative Asset Measurements
- Target Levels of Performance and Feedback
- Choosing Target Levels of Performance
- Choosing the Timing of Feedback
- Performance Measurement in Multinational Companies
- Calculating a Foreign Division’s ROI in the Foreign Currency
- Calculating a Foreign Division’s ROI in U.S. Dollars
- Distinguishing the Performance of Managers From the Performance of Their Subunits
- The Basic Tradeoff: Creating Incentives Versus Imposing Risk
- Intensity of Incentives and Financial and Nonfinancial Measurements
- Concepts in Action: Performance Measurement at Unilever
- Benchmarks and Relative Performance Evaluation
- Performance Measures at the Individual Activity Level
- Executive Performance Measures and Compensation
- Strategy and Levers of Control
- Boundary Systems
- Belief Systems
- Interactive Control Systems
- Problem for Self-Study
- Decision Points
- Terms to Learn
- Assignment Material
- Questions
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UM RAFBÆKUR Á HEIMKAUP.IS
Bókahillan þín er þitt svæði og þar eru bækurnar þínar geymdar. Þú kemst í bókahilluna þína hvar og hvenær sem er í tölvu eða snjalltæki. Einfalt og þægilegt!
Rafbók til eignar
Rafbók til eignar þarf að hlaða niður á þau tæki sem þú vilt nota innan eins árs frá því bókin er keypt.
Þú kemst í bækurnar hvar sem er
Þú getur nálgast allar raf(skóla)bækurnar þínar á einu augabragði, hvar og hvenær sem er í bókahillunni þinni. Engin taska, enginn kyndill og ekkert vesen (hvað þá yfirvigt).
Auðvelt að fletta og leita
Þú getur flakkað milli síðna og kafla eins og þér hentar best og farið beint í ákveðna kafla úr efnisyfirlitinu. Í leitinni finnur þú orð, kafla eða síður í einum smelli.
Glósur og yfirstrikanir
Þú getur auðkennt textabrot með mismunandi litum og skrifað glósur að vild í rafbókina. Þú getur jafnvel séð glósur og yfirstrikanir hjá bekkjarsystkinum og kennara ef þeir leyfa það. Allt á einum stað.
Hvað viltu sjá? / Þú ræður hvernig síðan lítur út
Þú lagar síðuna að þínum þörfum. Stækkaðu eða minnkaðu myndir og texta með multi-level zoom til að sjá síðuna eins og þér hentar best í þínu námi.
Fleiri góðir kostir
- Þú getur prentað síður úr bókinni (innan þeirra marka sem útgefandinn setur)
- Möguleiki á tengingu við annað stafrænt og gagnvirkt efni, svo sem myndbönd eða spurningar úr efninu
- Auðvelt að afrita og líma efni/texta fyrir t.d. heimaverkefni eða ritgerðir
- Styður tækni sem hjálpar nemendum með sjón- eða heyrnarskerðingu
- Gerð : 208
- Höfundur : 9507
- Útgáfuár : 2017
- Leyfi : 380
