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|a 657.42
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|a Datar, Srikant M.
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|a Horngren's Cost Accounting, EBook, Global Edition.
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|a Harlow, United Kingdom :
|b Pearson Education, Limited,
|c 2020.
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|c ©2021.
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|a 1 online resource (1025 pages)
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|a text
|b txt
|2 rdacontent
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|a computer
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|a online resource
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|a Cover -- 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 -- 2. An Introduction to Cost Terms and Purposes -- 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.
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|a 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 -- 3. Cost-Volume-Profit Analysis -- 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 Paycheck" Trap? -- 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.
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|a Exercises -- Problems -- 4. Job Costing -- 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 -- 5. Activity-Based Costing and Activity-Based Management -- 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.
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|a 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 ImproveCare -- 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 -- 6. Master Budget and Responsibility Accounting -- "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.
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|a 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 -- 7. Flexible Budgets, Direct-Cost Variances, and Management Control -- 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 -- 8. Flexible Budgets, Overhead Cost Variances, and Management Control -- 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.
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|a Variable Overhead Cost Variances.
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| 520 |
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|a Horngren's Cost Accounting, eBook, Global Edition.
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| 526 |
0 |
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|a AA701- Master in Business Administration (MBA)
|z Syllabus Programme
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| 588 |
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|a Description based on publisher supplied metadata and other sources.
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| 590 |
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|a Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2021. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.
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| 650 |
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0 |
|a Cost accounting.
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| 655 |
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4 |
|a Electronic books.
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| 776 |
0 |
8 |
|i Print version:
|a Datar, Srikant M.
|t Horngren's Cost Accounting, EBook, Global Edition
|d Harlow, United Kingdom : Pearson Education, Limited,c2020
|z 9781292363073
|
| 797 |
2 |
|
|a ProQuest (Firm)
|
| 856 |
4 |
0 |
|u https://ezaccess.library.uitm.edu.my/login?url=https://ebookcentral.proquest.com/lib/uitm-ebooks/detail.action?docID=6340519
|z View fulltext via EzAccess
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| 966 |
0 |
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|a 2021
|b ProQuest Ebook Central
|c UiTM Library
|d Atirah Ruslan
|e Arshad Ayub Graduate Business School (AAGBS)
|f ProQuest
|