Tài liệu Cost accounting a managerial emphasis 15th global edtion by horngen datar

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Tài liệu Cost accounting a managerial emphasis 15th global edtion by horngen datar Tài liệu Cost accounting a managerial emphasis 15th global edtion by horngen datar Tài liệu Cost accounting a managerial emphasis 15th global edtion by horngen datar Tài liệu Cost accounting a managerial emphasis 15th global edtion by horngen datar Tài liệu Cost accounting a managerial emphasis 15th global edtion by horngen datar Tài liệu Cost accounting a managerial emphasis 15th global edtion by horngen datar Tài liệu Cost accounting a managerial emphasis 15th global edtion by horngen datar Tài liệu Cost accounting a managerial emphasis 15th global edtion by horngen datar Tài liệu Cost accounting a managerial emphasis 15th global edtion by horngen datar

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Mục lục

Behavioral and Technical Considerations
Different Costs for Different Purposes
Line and Staff Relationships
The Chief Financial Officer and the Controller
Management Accounting Beyond the Numbers
High Fixed Costs Bankrupt Twinkie Maker
Costs and Cost Terminology
Direct Costs and Indirect Costs
- Cost Allocation Challenges
- Factors Affecting Direct/Indirect Cost Classifications
- Relationships Between Types of Costs
- Total Costs and Unit Costs
  - Unit Costs
  - Use Unit Costs Cautiously
  - Commonly Used Classifications of Manufacturing Costs
  - Recap of Inventoriable Costs and Period Costs
  - Prime Costs and Conversion Costs
  - Measuring Costs Requires Judgment
    - Measuring Labor Costs
    - Overtime Premium and Idle Time
    - Benefits of Defining Accounting Terms
    - Different Meanings of Product Costs
    - Essentials of CVP Analysis
      - Contribution Margin

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