BUKU

Cost Accounting : a Managerial Emphasis

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Cost acounting provides data for three major purposes (1) planning and controlling routine operations; (2) nonroutine decisions, policy making, and long-range planning; and (3) inventory valuation and income determination. This book gives abundant consideration to all three of these, but emphasis is placed on the first two. Our major theme of different purposes is continually stressed throughout the book. The topics emphasiszed from the outset are those that challenge students and spur their curiosity. Because the emphasis is on cost for planning and control, the following topics of prime of managerial significance are introduced early: the role of the accountant in the organization; cost volume- profit relationship; responsibility accounting; standard cost; flexible budget; relevan cost for non routine decisions; determining how cost behave; and cost analysis for control and motivation. The favorable reaction to the format of previous editions is evidence that cost accounting courses can be enriched, relieved of dridgery, and broadened from coverageof procedures alone to a full fledged treatment of concepts, analyses, and procedures that pays more than lip-service to accounting as a managerial tool.

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Ketersediaan

16BIC160643.00

BIC 657.42 HOR c

My Library (Lantai 3, BI CORNER)

Tersedia

Informasi Detail

Judul Seri

-

No. Panggil

657.42 HOR c

Penerbit

England : Pearson Education Limited., 2015

Deskripsi Fisik

959 hlm., 27,5 cm

Bahasa

Inggris

ISBN/ISSN

9781292018225

Klasifikasi

657.42

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

Ed. 15

Subjek

Akuntansi Biaya
Cost Accounting

Info Detail Spesifik

Index : page 950-959

Pernyataan Tanggungjawab

Charles T. Horngren

Versi lain/terkait

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