000			46193cam a2209625Ii 4500
001			160357
008			131207s20122012enk a b 001 0 eng
020			_a0273753878 (paperback)
020			_a9780273753872 (paperback)
040			_aMEF _beng _erda
049			_aTR-IsMEF
050	0	0	_aHF5686.C8 _bH59 2012
100	1		_aHorngren, Charles T., _d1926- _eauthor.
245	1	0	_aCost accounting : _b a managerial emphasis / _c Charles T. Horngren, Stanford University, Srikant M. Datar, Harvard University, Madhav V. Rajan, Stanford University
250			_aGlobal edition, Fourteenth edition.
264		1	_aHarlow, Essex, England : _bPearson Education Limited, _c2012.
300			_a892 pages : _billustrations (black and white) ; _c28 cm.
336			_atext _2rdacontent
337			_aunmediated _2rdamedia
338			_avolume _2rdacarrier
504			_aIncludes bibliographical references and index.
520			_aPearson Education For undergraduate and MBA students taking a Cost or Management Accounting course This title is a Pearson Global Edition The Editorial team at Pearson has worked closely with.. educators around the world to include content which is especially relevant to students outside the United States.
650		0	_aCost accounting.
700	1		_aDatar, Srikant M., _eauthor.
700	1		_aRajan, Madhav V., _eauthor.
900			_aMEF Üniversitesi Kütüphane katalog kayıtları RDA standartlarına uygun olarak üretilmektedir / MEF University Library Catalogue Records are Produced Compatible by RDA Rules
910			_aPandora
942			_2lcc _cBKS
970	1	2	_tThe manager and management accounting, _p24.
970	1	2	_tiTunes variable pricing: downloads are down, but profits are up.
970	1	2	_tFinancial accounting, management accounting, and cost accounting, _p25.
970	1	2	_tStrategic decisions and the management accountant, _p27.
970	1	2	_tValue chain and supply chain analysis and key success factors, _p27.
970	1	1	_tValue-chain analysis, _p28.
970	1	1	_tSupply-chain analysis, _p29.
970	1	1	_tKey success factors, _p29.
970	1	2	_tDecision making, planning, and control: the five-step decision-making process, _p31.
970	1	2	_tKey management accounting guidelines, _p33.
970	1	1	_tCost-benefit approach, _p34.
970	1	1	_tBehavioral and technical considerations, _p34.
970	1	1	_tDifferent costs for different purposes, _p34.
970	1	2	_tOrganization structure and the management accountant, _p35.
970	1	1	_tLine and staff relationships, _p35.
970	1	1	_tThe chief financial officier and the controller, _p35.
970	1	2	_tProfessional ethics, _p36.
970	1	1	_tInstitutional support, _p36.
970	1	2	_tConcepts in action: management accounting beyond the numbers.
970	1	1	_tTypical ethical challenges, _p39.
970	0	1	_aProblem for self-study, _p40.
970	0	1	_aDecision points, _p40.
970	0	1	_aTerms to learn, _p41.
970	0	1	_aAssignment material, _p41.
970	0	1	_aQuestions, _p41.
970	0	1	_aExercises, _p42.
970	0	1	_aProblems, _p44.
970	0	1	_aCollaborative learning problem, _p47.
970	1	2	_tAn introduction to cost terms and purposes, _p48.
970	1	2	_tGM collapses under the weight of its fixed costs.
970	1	2	_tCosts and cost terminology, _p49.
970	1	2	_tDirect costs and indirect costs, _p50.
970	1	1	_tChallenges in cost allocation, _p51.
970	1	1	_tFactors affecting direct/indirect cost classifications, _p51.
970	1	2	_tCost-behavior patterns: variable costs and fixed costs, _p52.
970	1	1	_tCost-drivers, _p54.
970	1	2	_tConcepts in action: how zipcar helps reduce Twitter's transportation costs.
970	1	1	_tRelevant range, _p55.
970	1	1	_tRelationships of types of costs, _p56.
970	1	2	_tTotal costs and unit costs, _p57.
970	1	1	_tUnit costs, _p57.
970	1	1	_tUse unit costs cautiously, _p57.
970	1	2	_tBusiness sectors, types of inventory, inventoriable costs and period costs, _p58.
970	1	1	_tManufacturing, merchandising, and service-sector companies, _p58.
970	1	1	_tTypes of inventory, _p59.
970	1	1	_tCommonly used classifications of manufacturing costs, _p59.
970	1	1	_tInventoriable costs, _p59.
970	1	1	_tPeriod costs, _p60.
970	1	2	_tIllustrating the flow of inventoriable costs and period costs, _p61.
970	1	1	_tManufacturing-sector example, _p61.
970	1	1	_tRecap of inventoriable costs and period costs, _p64.
970	1	1	_tPrime costs and conversion costs, _p65.
970	1	2	_tMeasuring costs requires judgment, _p66.
970	1	1	_tMeasuring labor costs, _p66.
970	1	1	_tOvertime premium and idle time, _p66.
970	1	1	_tBenefits of defining accounting terms, _p67.
970	1	1	_tDifferent meanings of product costs, _p67.
970	1	2	_tA framework for cost accounting and cost management, _p69.
970	1	1	_tCalculating the cost of products, services, and other cost objects, _p69.
970	1	1	_tObtaining information for planning and control and performance evaluation, _p69.
970	1	1	_tAnalyzing the relevant information for making decisions, _p69.
970	0	1	_aProblem for self-study, _p70.
970	0	1	_aDecision points, _p72.
970	0	1	_aTerms to learn, _p73.
970	0	1	_aAssignment material, _p73.
970	0	1	_aQuestions, _p73.
970	0	1	_aExercises, _p74.
970	0	1	_aProblems, _p78.
970	0	1	_aCollaborative learning problem, _p83.
970	1	2	_tCost-volume-profit analysis, _p84.
970	1	2	_tHow the "The biggest rock show ever" turned a big profit.
970	1	2	_tEssentials of CVP analysis, _p85.
970	1	1	_tContribution margins, _p86.
970	1	1	_tExpressing CVP relationships, _p88.
970	1	2	_tCost-volume-profit assumptions, _p90.
970	1	2	_tBreakeven point and target operating income, _p90.
970	1	1	_tBreakeven point, _p90.
970	1	1	_tTarget operating income, _p91.
970	1	2	_tTarget net income and income taxes, _p92.
970	1	2	_tUsing CVP analysis for decision making, _p94.
970	1	1	_tDecision to advertise, _p94.
970	1	1	_tDecision to reduce selling price, _p95.
970	1	2	_tSensitivity analysis and margin of safety, _p95.
970	1	2	_tCost planning and CVP, _p97.
970	1	1	_tAlternative fixed-cost/variable-cost structures, _p97.
970	1	1	_tOperating leverage, _p98.
970	1	2	_tEffects of sales mix on income, _p99.
970	1	2	_tConcepts in action: choosing plant location.
970	1	1	_tCVP analysis in service and nonprofit organizations, _p102.
970	1	1	_tContribution margin versus gross margin, _p103.
970	0	1	_aProblem for self-study, _p104.
970	0	1	_aDecision points, _p105.
970	1	2	_tAppendix: decision models and uncertainty, _p106.
970	0	1	_aTerms to learn, _p108.
970	0	1	_aAssignment material, _p109.
970	0	1	_aQuestions, _p109.
970	0	1	_aExercises, _p109.
970	0	1	_aProblems, _p113.
970	0	1	_aCollaborative learning problem, _p119.
970	1	2	_tJob costing, _p120.
970	1	2	_tJob costing and nexamp's next generation energy and carbon solutions.
970	1	2	_tBuilding-block concepts of costing systems, _p121.
970	1	2	_tJob-costing and process-costing systems, _p122.
970	1	2	_tJob costing: evaluation and implementation, _p124.
970	1	1	_tTime period used to compute indirect-cost rates, _p125.
970	1	2	_tNormal costing, _p126.
970	1	1	_tGeneral approach to job costing, _p126.
970	1	2	_tConcepts in action: job costing on cowboys stadium.
970	1	1	_tThe role of technology, _p131.
970	1	2	_tActual costing, _p132.
970	1	2	_tA normal job-costing system in manufacturing, _p133.
970	1	1	_tGeneral ledger, _p134.
970	1	1	_tExplanations of transactions, _p135.
970	1	1	_tSubsidiary ledgers, _p136.
970	1	2	_tBudgeted indirect costs and end-of-accounting-year adjustments, _p139.
970	1	1	_tUnderallocated and overallocated direct costs, _p140.
970	1	1	_tAdjusted allocation-rate approach, _p140.
970	1	1	_tProration approach, _p141.
970	1	1	_tWrite-off to cost of goods sold approach, _p143.
970	1	1	_tChoice among approaches, _p143.
970	1	2	_tVariations from normal costing: a service-sector example, _p144.
970	0	1	_aProblem for self-study, _p145.
970	0	1	_aDecision points, _p147.
970	0	1	_aTerms to learn, _p148.
970	0	1	_aAssignment material, _p148.
970	0	1	_aQuestions, _p148.
970	0	1	_aExercises, _p149.
970	0	1	_aProblems, _p154.
970	0	1	_aCollaborative learning problem, _p159.
970	1	2	_tActivity-based costing and activity-based management, _p160.
970	1	2	_tLG Electronics reduces costs and inefficiencies through activity-based costing.
970	1	2	_tBroad aveaging and its consequences, _p161.
970	1	1	_tUndercosting and overcosting, _p162.
970	1	1	_tProduct-cost cross-subsidization, _p162.
970	1	2	_tSimple costing system at plastim corporation, _p163.
970	1	1	_tDesign, manufacturing, and distribution processes, _p163.
970	1	1	_tSimple costing system using a single indirect-cost pool, _p164.
970	1	1	_tApplying the five-step decision-making process at plastim, _p166.
970	1	2	_tRefining a costing system, _p167.
970	1	1	_tReasons for refining a costing system, _p167.
970	1	1	_tGuidelines for refining a costing system, _p168.
970	1	2	_tActivity-based costing system, _p168.
970	1	1	_tPlastim's ABC system, _p168.
970	1	1	_tCost hierarchies, _p171.
970	1	2	_tImplementing activity-based costing, _p172.
970	1	1	_tImplementing ABC at plastim, _p172.
970	1	1	_tComparing alternative costing systems, _p175.
970	1	1	_tConsiderations in implementing activity-based-costing systems, _p176.
970	1	2	_tConcepts in action: successfully championing ABC.
970	1	2	_tUsing ABC systems for improving cost management and profitability, _p178.
970	1	1	_tPricing and product-mix decisions, _p178.
970	1	1	_tCost reduction and process improvement decisions, _p178.
970	1	1	_tDesign decisions, _p179.
970	1	1	_tPlanning and managing activities, _p180.
970	1	2	_tActivity-based costing and departmemnt costing systems, _p180.
970	1	2	_tABC in service and merchandising companies, _p181.
970	1	2	_tConcepts in action: Pincky: capacity costs and time driven activity-based costing.
970	0	1	_aProblem for self-study, _p182.
970	0	1	_aDecision points, _p185.
970	0	1	_aTerms to learn, _p186.
970	0	1	_aAssignment material, _p186.
970	0	1	_aQuestions, _p186.
970	0	1	_aExercises, _p187.
970	0	1	_aProblems, _p194.
970	0	1	_aCollaborative learning problem, _p203.
970	1	2	_tMaster budget and responsibility accounting, _p204.
970	1	2	_t"Scrimping" at the Ritz: master budgets.
970	1	2	_tBudgets and the budgeting cycle, _p206.
970	1	1	_tStrategic plans and operating plans, _p206.
970	1	1	_tBudgeting cycle and master budget, _p207.
970	1	2	_tAdvantages of budgets, _p207.
970	1	1	_tCoordination and communication, _p207.
970	1	1	_tFramework for judging performance and facilitating learning, _p208.
970	1	1	_tMotivating managers and other employees, _p208.
970	1	1	_tChallenges in administering budgets, _p209.
970	1	2	_tDeveloping an operating budget, _p209.
970	1	1	_tTime coverage of budgets, _p209.
970	1	1	_tSteps in preparing an operating budget, _p210.
970	1	2	_tFinancial planning models and sensitivity analysis, _p219.
970	1	2	_tConcepts in action: web-enabled budgeting and Hendrick motorsports.
970	1	2	_tBudgeting and responsibility accounting, _p221.
970	1	1	_tOrganization structure and responsibility, _p221.
970	1	1	_tFeedback, _p222.
970	1	1	_tResponsibility and controllability, _p222.
970	1	2	_tHuman aspects of budgeting, _p223.
970	1	1	_tBudgetary slack, _p223.
970	1	1	_tKaizen budgeting, _p225.
970	1	2	_tBudgeting in multinational companies, _p225.
970	0	1	_aProblem for self-study, _p226.
970	0	1	_aDecision points, _p227.
970	1	1	_tAppendix: the cash budget, _p228.
970	0	1	_aTerms to learn, _p233.
970	0	1	_aAssignment material, _p233.
970	0	1	_aQuestions, _p233.
970	0	1	_aExercises, _p233.
970	0	1	_aProblems, _p237.
970	0	1	_aCollaborative learning problem, _p246.
970	1	2	_tFlexible budgets, direct-cost variances, and management control, _p248.
970	1	2	_tSingaDeli Bakery.
970	1	2	_tStatic budgets and variances, _p249.
970	1	1	_tThe use of variances, _p249.
970	1	1	_tStatic budgets and static-budget variances, _p250.
970	1	2	_tFlexible budgets, _p252.
970	1	2	_tFlexible-budget variances and sales-volume variances, _p253.
970	1	1	_tSales-volume variances, _p254.
970	1	1	_tFlexible-budget variances, _p255.
970	1	2	_tPrice variances and efficiency variances for direct-cost inputs, _p256.
970	1	1	_tObtaining budgeted input prices and budgeted input quantities, _p256.
970	1	1	_tData for calculating webb's price variances and efficiency variances, _p257.
970	1	1	_tPrice variances, _p258.
970	1	1	_tEfficiency variance, _p258.
970	1	2	_tConcepts in action: Starbucks reduces direct-cost variances to brew a turnaround.
970	1	1	_tSummary of variances, _p261.
970	1	1	_tJournal entries using standard costs, _p262.
970	1	2	_tImplementing standard costing, _p263.
970	1	1	_tStandard costing and information technology, _p263.
970	1	1	_tWide applicability of standard costing, _p264.
970	1	2	_tManagement uses of variances, _p264.
970	1	1	_tMultiple causes of variances, _p264.
970	1	1	_tWhen to investigate variances, _p264.
970	1	1	_tPerformance measurement using variances, _p265.
970	1	1	_tOrganization learning, _p265.
970	1	1	_tContinuous improvement, _p266.
970	1	1	_tFinancial and nonfinancial performance measures, _p266.
970	1	2	_tBenchmarking and variance analysis, _p266.
970	0	1	_aProblem for self-study and variance analysis, _p269.
970	1	1	_tAppendix: market-share and market-size variances, _p270.
970	0	1	_aTerms to learn, _p271.
970	0	1	_aAssignment material, _p272.
970	0	1	_aQuestions, _p272.
970	0	1	_aExercises, _p272.
970	0	1	_aProblems, _p276.
970	0	1	_aCollaborative learning problem, _p282.
970	1	2	_tFlexible budgets, overhead cost variances, and management control, _p284.
970	1	2	_tOverhead cost variances force macy's to shop for changes in strategy.
970	1	2	_tPlanning of variable and fixed overhead costs, _p285.
970	1	1	_tPlanning variable overhead costs, _p286.
970	1	1	_tPlanning fixed overhead costs, _p286.
970	1	2	_tStandard costing at webb company, _p286.
970	1	1	_tDeveloping budgeted variable overhead rates, _p287.
970	1	1	_tDeveloping budgeted fixed overhead rates, _p288.
970	1	2	_tVariable overhead cost variances, _p289.
970	1	1	_tFlexible-budget analysis, _p289.
970	1	1	_tVariable overhead efficiency variance, _p289.
970	1	1	_tVariable overhead spending variance, _p291.
970	1	1	_tJournal entries for variable overhead costs and variances, _p292.
970	1	2	_tFixed overhead cost variances, _p293.
970	1	1	_tProduction-volume variance, _p294.
970	1	1	_tInterpreting the production-volume variance, _p295.
970	1	1	_tJournal entries for fixed overhead costs and variances, _p296.
970	1	2	_tIntegrated analysis of overhead cost variances, _p298.
970	1	1	_t4-variance analysis, _p299.
970	1	1	_tCombined variance analysis, _p300.
970	1	2	_tProduction-volume variance and sales-volume variance, _p300.
970	1	2	_tConcepts in action: variance analysis and standard costing help sandoz manage its overhead costs.
970	1	2	_tVariance analysis and activity-based costing, _p303.
970	1	1	_tFlexible budget and variance analysis for direct labor costs, _p304.
970	1	1	_tFlexible budget and variance analysis for fixed setup overhead costs, _p306.
970	1	2	_tOverhead variances in nonmanufacturing settings, _p307.
970	1	1	_tFinancial and nonfinancial performance measures, _p308.
970	0	1	_aProblem for self-study, _p309.
970	0	1	_aDecision points, _p311.
970	0	1	_aTerms to learn, _p312.
970	0	1	_aAssignment material, _p312.
970	0	1	_aQuestions, _p312.
970	0	1	_aExercises, _p312.
970	0	1	_aProblems, _p316.
970	0	1	_aCollaborative learning problem, _p321.
970	1	2	_tInventory costing and capacity analysis, _p322.
970	1	2	_tLean manufacturing help companies reduce inventory and survive the recession.
970	1	2	_tVariable and absorption costing, _p323.
970	1	1	_tVariable costing, _p323.
970	1	1	_tAbsorption costing, _p324.
970	1	1	_tComparing variable and absoption costing, _p324.
970	1	2	_tVariable vs. absorption costing: operating income and income statements, _p325.
970	1	1	_tComparing income statements for one year, _p325.
970	1	1	_tComparing income statements for three years, _p327.
970	1	1	_tVariable costing and the effect of sales and production on operating income, _p330.
970	1	2	_tAbsorption costing and performance measurement, _p331.
970	1	1	_tUndersirable buildup of inventories, _p332.
970	1	1	_tProposals for revising performance evaluation, _p333.
970	1	2	_tComparing inventory costing methods, _p334.
970	1	1	_tThroughput costing, _p334.
970	1	1	_tA comparison of alternative inventory-costing methods, _p335.
970	1	2	_tDenominator-level capacity concepts and fixed-cost capacity analysis, _p336.
970	1	1	_tAbsorption costing and alternative denominator-level capacity concepts, _p336.
970	1	1	_tEffect on budgeted fixed manufacturing cost rate, _p337.
970	1	2	_tChoosing a capacity level, _p338.
970	1	1	_tProduct costing and capacity management, _p338.
970	1	1	_tPricing decisions and the downward demand spiral, _p339.
970	1	1	_tPerformance evaluation, _p340.
970	1	2	_tConcepts in action: the "death spiral" and the end of landline telephone service.
970	1	1	_tExternal reporting, _p342.
970	1	1	_tTax requirements, _p344.
970	1	2	_tPlanning and control of capacity costs, _p345.
970	1	1	_tDifficulties in forecasting chosen denominator-level concept, _p345.
970	1	1	_tDifficulties in forecasting fixed manufacturing costs, _p345.
970	1	1	_tNonmanufacturing costs, _p346.
970	1	1	_tActivity-based costing, _p346.
970	0	1	_aProblem for self-study, _p346.
970	0	1	_aDecision points, _p348.
970	1	1	_tAppendix: breakeven points in variable costing and absorption costing, _p349.
970	0	1	_aTerms to learn, _p350.
970	0	1	_aAssignment material, _p350.
970	0	1	_aQuestions, _p350.
970	0	1	_aExercises, _p351.
970	0	1	_aProblems, _p356.
970	0	1	_aCollaborative learning problem, _p361.
970	1	2	_tDetermining how costs behave, _p362.
970	1	2	_tManagement accountants at cisco embrace opportunities, enhance sustainability.
970	1	2	_tBasic assumptions and examples of cost functions, _p363.
970	1	1	_tBasic assumptions, _p364.
970	1	1	_tLinear cost functions, _p364.
970	1	1	_tReview of cost classification, _p365.
970	1	2	_tIdentfying cost drivers, _p366.
970	1	1	_tThe cause-and-effect criterion, _p367.
970	1	1	_tCost drivers and the decision-making process, _p367.
970	1	2	_tCost estimation methods, _p368.
970	1	1	_tIndustrial engineering method, _p368.
970	1	1	_tConference method, _p368.
970	1	1	_tAccount analysis method, _p369.
970	1	1	_tQuantitative analysis method, _p369.
970	1	2	_tSteps in estimating a cost function using quantitative analysis, _p370.
970	1	1	_tHigh-low method, _p372.
970	1	1	_tRegression analysis method, _p374.
970	1	2	_tEvaluating cost drivers of the estimated cost function, _p375.
970	1	1	_tChoosing among cost drivers, _p376.
970	1	2	_tConcepts in action: activity-based costing: identifying cost and revenue drivers.
970	1	1	_tCost drivers and activity-based costing, _p378.
970	1	2	_tNonlinear cost functions, _p379.
970	1	1	_tLearning curves, _p380.
970	1	1	_tCumulative average-time learning model, _p381.
970	1	1	_tIncremental unit-time learning model, _p382.
970	1	1	_tIncorporating learning-curve effects into prices and standards, _p383.
970	1	2	_tData collection and adjustment issues, _p384.
970	0	1	_aProblem for self-study, _p386.
970	0	1	_aDecision points, _p388.
970	1	1	_tAppendix: regression analysis, _p389.
970	0	1	_aTerms to learn, _p397.
970	0	1	_aAssignment material, _p397.
970	0	1	_aQuestions, _p397.
970	0	1	_aExercises, _p397.
970	0	1	_aProblems, _p404.
970	0	1	_aCollaborative learning problem, _p410.
970	1	2	_tDecision making and relevant information, _p412.
970	1	2	_tRelevant costs, JetBlue, and Twitter.
970	1	2	_tInformation and the decision process, _p413.
970	1	2	_tThe concept of relevance, _p414.
970	1	1	_tRelevant costs and relevant revenues, _p415.
970	1	1	_tQualitative and quantitative relevant information, _p416.
970	1	2	_tAn illustration of relevance: choosing output levels, _p416.
970	1	1	_tOne-time-only special orders, _p416.
970	1	1	_tPotential problems in relevant-cost analysis, _p419.
970	1	2	_tInsourcing-versus-outsourcing and mae-versus-buy decisions, _p419.
970	1	1	_tOutsourcing and idle facilities, _p419.
970	1	1	_tStrategic and qualitative factors, _p421.
970	1	2	_tConcepts in action: pringles prints and the offshoring of innovation.
970	1	1	_tInternational outsourcing, _p422.
970	1	2	_tOpportunity costs and outsourcing, _p423.
970	1	1	_tThe opportunity-cost approach, _p424.
970	1	1	_tCarrying costs of inventory, _p425.
970	1	2	_tProduct-mix decisions with capacity constraints, _p427.
970	1	2	_tCustomer profitability, activity-based costing, and relevant costs, _p428.
970	1	1	_tRelevant-revenue and relevant-cost analysis of dropping a customer, _p430.
970	1	1	_tRelevant-revenue and relevant-cost analysis of adding a customer, _p431.
970	1	1	_tRelevant-revenue and relevant-cost analysis of closing or adding branch offices or segments, _p431.
970	1	2	_tIrrelevance of past costs and equipment-replacement decisions, _p432.
970	1	2	_tDecision and performance evaluation, _p434.
970	0	1	_aProblem for self-study, _p435.
970	0	1	_aDecision points, _p437.
970	1	1	_tAppendix: linear programming, _p438.
970	0	1	_aTerm to learn, _p440.
970	0	1	_aAssignment material, _p441.
970	0	1	_aQuestions, _p441.
970	0	1	_aExercises, _p441.
970	0	1	_aProblems, _p446.
970	0	1	_aCollaborative learning problem, _p453.
970	1	2	_tPricing decisions and cost management, _p454.
970	1	2	_tTarget pricing and tata motors' $2,500 car.
970	1	2	_tMajor influences on pricing decisions, _p455.
970	1	1	_tCustomers, competitors, and costs, _p456.
970	1	2	_tCosting and pricing for the short run, _p456.
970	1	1	_tRelevant costs for short-run pricing decisions, _p457.
970	1	1	_tStrategic and other factors in short-run pricing, _p457.
970	1	1	_tEffect of time horizon on short-run pricing decisions, _p457.
970	1	2	_tCosting and pricing for the long run, _p458.
970	1	1	_tCalculating product costs for long-run pricing decisions, _p458.
970	1	1	_tAlternative long-run pricing approaches, _p459.
970	1	2	_tTarget costing for target pricing, _p461.
970	1	1	_tUnderstanding customers' perceived value, _p461.
970	1	1	_tDoing competitor analysis, _p461.
970	1	1	_tImplementing target pricing and target costing, _p462.
970	1	2	_tConcepts in action: extreme target pricing and cost management at IKEA.
970	1	2	_tValue engineering cost incurrence, and locked-in costs, _p464.
970	1	1	_tValue-chain analysis and cross-functional teams, _p464.
970	1	1	_tAchieving the target cost per unit for provalue, _p465.
970	1	2	_tCost-plus pricing, _p467.
970	1	1	_tCost-plus target rate of return on investment, _p467.
970	1	1	_tAlternative cost-plus methods, _p468.
970	1	1	_tCost-plus pricing and target pricing, _p469.
970	1	2	_tLife-cycle product budgeting and costing, _p469.
970	1	1	_tLife-cycle budgeting and pricing decisions, _p470.
970	1	1	_tCustomer life-cycle costing, _p471.
970	1	2	_tAdditional considerations for pricing decisions, _p472.
970	1	1	_tPrice discrimination, _p472.
970	1	1	_tPeak-load pricing, _p472.
970	1	1	_tInternational considerations, _p473.
970	1	1	_tAntitrust laws, _p473.
970	0	1	_aProblem for self-study, _p474.
970	0	1	_aDecision points, _p476.
970	0	1	_aTerms to learn, _p477.
970	0	1	_aAssignment material, _p477.
970	0	1	_aQuestions, _p477.
970	0	1	_aExercises, _p478.
970	0	1	_aProblems, _p482.
970	0	1	_aCollaborative learning problem, _p487.
970	1	2	_tStrategy, balanced scorecard, and strategic profitability analysis, _p488.
970	1	2	_tBalanced scorecard helps infosys transform into a leading consultancy.
970	1	2	_tWhat is strategy?, _p489.
970	1	2	_tBuilding internal capabilities: quality improvement and reengineering at chipset, _p491.
970	1	2	_tStrategy implementation and the balanced scorecard, _p492.
970	1	1	_tThe balanced scorecard, _p492.
970	1	1	_tStrategy maps and the balanced scorecard, _p493.
970	1	1	_tImplementing a balanced scorecard, _p496.
970	1	1	_tAligning the balanced scorecard to strategy, _p497.
970	1	1	_tFeatures of a good balanced scorecard, _p497.
970	1	1	_tPitfalls in implementing a balanced scorecard, _p498.
970	1	1	_tEvaluating the success of strategy and implementation, _p499.
970	1	2	_tStrategic analysis of operating income, _p500.
970	1	1	_tGrowth component of change in operating income, _p501.
970	1	1	_tPrice-recovery component of change in operating income, _p503.
970	1	1	_tProductivity component of change in operating income, _p504.
970	1	1	_tFurther analysis of growth, price-recovery, and productivity components, _p505.
970	1	2	_tConcepts in action: the growth versus profitability choice at Facebook.
970	1	2	_tApplying the five-step decision-making framework to strategy, _p507.
970	1	2	_tDownsizing and the management of processing capacity, _p508.
970	1	1	_tEngineered and discretionary costs, _p508.
970	1	1	_tIdentifying unused capacity for engineered and discretionary overhead costs, _p509.
970	1	1	_tManaging unused capacity, _p509.
970	0	1	_aProblem for self-study, _p510.
970	0	1	_aDecision points, _p514.
970	1	1	_tAppendix: productivity measurement, _p514.
970	0	1	_aTerms to learn, _p517.
970	0	1	_aAssignment material, _p517.
970	0	1	_aQuestions, _p517.
970	0	1	_aExercises, _p517.
970	0	1	_aProblems, _p520.
970	0	1	_aCollaborative learning problem, _p523.
970	1	2	_tCost allocation, customer-profitability analysis, and sales-variance analysis, _p524.
970	1	1	_tGlobe express servicesⓇ (overseas group): analyzing customers at the United Arab Emirates' branch.
970	1	1	_tPurposes of cost allocation, _p525.
970	1	1	_tCriteria to guide cost-allocation decisions, _p526.
970	1	1	_tCost allocation decisions, _p528.
970	1	1	_tAllocating corporate costs to divisions and products, _p530.
970	1	1	_tImplementing corporate cost allocations, _p531.
970	1	2	_tCustomer profitability analysis, _p532.
970	1	1	_tCustomer-revenue analysis, _p533.
970	1	1	_tCustomer-cost analysis, _p533.
970	1	1	_tCustomer-level costs, _p534.
970	1	2	_tCustomer-profitability profiles, _p536.
970	1	1	_tPresenting profitability analysis, _p537.
970	1	1	_tUsing the five-step decision-making process to manage customer profitability, _p539.
970	1	2	_tConcepts in action: measuring customer profitability of subscription-based services.
970	1	2	_tSales variances, _p540.
970	1	1	_tStatic-budget variance, _p542.
970	1	1	_tFlexible-budget variance and sales-volume variance, _p542.
970	1	1	_tSales-mix variance, _p543.
970	1	1	_tSales-quantity variance, _p543.
970	0	1	_aProblem for self-study, _p545.
970	0	1	_aDecision points, _p547.
970	1	1	_tAppendix: mix and yield variances for substitutable inputs, _p547.
970	0	1	_aTerms to learn, _p550.
970	0	1	_aAssignment material, _p551.
970	0	1	_aQuestions, _p551.
970	0	1	_aExercises, _p551.
970	0	1	_aProblems, _p556.
970	0	1	_aCollaborative learning problem, _p563.
970	1	2	_tAllocation of support-department costs, common costs, and revenues, _p564.
970	1	2	_tCost allocation and the future of "smart grid" energy infrastructure.
970	1	2	_tAllocating suppory department costs using the single-rate and dual-rate methods, _p565.
970	1	1	_tSingle-rate and dual-rate methods, _p566.
970	1	1	_tAllocation based on the demand for (or usage of) computer services, _p566.
970	1	1	_tAllocation based on the supply of capacity, _p567.
970	1	1	_tSingle-rate versus dual-rate method, _p568.
970	1	2	_tBudgeted versus actual costs, and the choice of allocaton base, _p569.
970	1	1	_tBudgeted versus actual rates, _p569.
970	1	1	_tBudgeted versus actual usage, _p570.
970	1	2	_tAllocating costs of multiple support departments, _p572.
970	1	1	_tDirect method, _p572.
970	1	1	_tStep-down method, _p573.
970	1	1	_tReciprocal method, _p575.
970	1	1	_tOverview of methods, _p578.
970	1	2	_tAllocating common costs, _p579.
970	1	1	_tStand-alone cost-allocation method, _p579.
970	1	1	_tIncremental cost-allocation method, _p579.
970	1	2	_tCost allocations and contract disputes, _p580.
970	1	1	_tContracting with the U.S. government, _p581.
970	1	1	_tFairness of pricing, _p581.
970	1	2	_tConcepts in action: contract disputes over reimbursable costs for the U.S. department of defense.
970	1	2	_tBundled products and revenue allocation methods, _p582.
970	1	1	_tBundling and revenue allocation, _p582.
970	1	1	_tStand-alone revenue allocation method, _p583.
970	1	1	_tIncremental revenue-allocation method, _p584.
970	0	1	_aProblem for self-study, _p586.
970	0	1	_aDecision points, _p588.
970	0	1	_aTerms to learn, _p588.
970	0	1	_aAssignment material, _p589.
970	0	1	_aQuestions, _p589.
970	0	1	_aExercises, _p589.
970	0	1	_aProblems, _p593.
970	0	1	_aCollaborative learning problem, _p597.
970	1	2	_tCost allocation: joint products and byproducts, _p598.
970	1	2	_tJoint cost allocation and the production of ethanol fuel.
970	1	2	_tJoint-cost basics, _p599.
970	1	2	_tAllocating joint costs, _p601.
970	1	2	_tApproaches to allocation joint costs, _p601.
970	1	1	_tSales value at splitoff method, _p602.
970	1	1	_tPhysical-measure method, _p604.
970	1	1	_tNet realizable value method, _p605.
970	1	1	_tConstant gross-margin percentage NRV method, _p606.
970	1	2	_tChoosing an allocation method, _p608.
970	1	1	_tNot allocating joint costs, _p609.
970	1	2	_tIrrelevance of joint costs for decision making, _p609.
970	1	1	_tSell-or-process-further decisions, _p609.
970	1	1	_tJoint-cost-allocation and performance evaluation, _p610.
970	1	1	_tPricing decisions, _p611.
970	1	2	_tAccounting for byproducts, _p611.
970	1	2	_tConcepts in action: byproduct costing keeps wendy's chili profitable... and on the menu.
970	1	1	_tProduction method: byproducts recognized at time production is completed, _p613.
970	1	1	_tSales method: byproducts recognized at time of sale, _p614.
970	0	1	_aProblem for self-study, _p614.
970	0	1	_aDecision points, _p617.
970	0	1	_aTerms to learn, _p618.
970	0	1	_aAssignment material, _p618.
970	0	1	_aQuestions, _p618.
970	0	1	_aExercises, _p619.
970	0	1	_aProblems, _p623.
970	0	1	_aCollaborative learning problem, _p627.
970	1	2	_tProcess costing, _p628.
970	1	2	_tExxonmobil and accounting differences in the oil patch.
970	1	2	_tIllustrating process costing, _p629.
970	1	2	_tCase 1: process costing with no beginning or ending work-in-process inventory, _p630.
970	1	2	_tCase 2: process costing with zero beginning and some ending work-in-process inventory, _p631.
970	1	1	_tPhysical units and equivalent units (steps 1 and 2), _p632.
970	1	1	_tCalculation of product costs (steps 3, 4, and 5), _p633.
970	1	1	_tJournal entries, _p634.
970	1	2	_tCase 3: process costing with some beginning and some ending work-in-process inventory, _p635.
970	1	1	_tWeighted-average method, _p636.
970	1	1	_tFirst-in, first-out method, _p639.
970	1	1	_tComparison of weighted-average and FIFO methods, _p642.
970	1	2	_tTransferred-in costs in process costing, _p643.
970	1	1	_tTransferred-in costs and the weighted-average method, _p644.
970	1	1	_tTransferred-in costs and the FIFO method, _p646.
970	1	1	_tPoints to remember about transferred-in costs, _p647.
970	1	2	_tHybrid costing systems, _p648.
970	1	1	_tOverview of operation-costing systems, _p648.
970	1	2	_tConcepts in action: hybrid costing for customized shoes at Adidas.
970	1	1	_tIllustration of an operation-costing system, _p649.
970	1	1	_tJournal entries, _p651.
970	0	1	_aProblem for self-study, _p652.
970	0	1	_aDecision points, _p653.
970	1	1	_tAppendix: standard-costing method of process costing, _p654.
970	0	1	_aTerms to learn, _p658.
970	0	1	_aAssignment material, _p658.
970	0	1	_aQuestions, _p658.
970	0	1	_aExercises, _p658.
970	0	1	_aProblems, _p662.
970	0	1	_aCollaborative learning problem, _p665.
970	1	2	_tSpoilage, rework, and scrap, _p666.
970	1	2	_tRework delays the boeing dreamliner by three years.
970	1	2	_tDefining spoilage, rework and scrap, _p667.
970	1	2	_tTwo types of spoilage, _p668.
970	1	1	_tNormal spoilage, _p668.
970	1	1	_tAbnormal spoilage, _p668.
970	1	2	_tSpoilage in process costing using weighted-average and FIFO, _p669.
970	1	1	_tCount all spoilage, _p669.
970	1	1	_tFive-step procedure for process costing with spoilage, _p670.
970	1	1	_tWeighted-average method and spoilage, _p671.
970	1	1	_tFIFO method and spoilage, _p671.
970	1	1	_tJournal entries, _p674.
970	1	2	_tInspection points and allocating costs of normal spoilage, _p674.
970	1	2	_tJob costing and spoilage, _p677.
970	1	2	_tJob costing and rework, _p678.
970	1	2	_tAccounting for scrap, _p679.
970	1	1	_tRecognizing scrap at the time of its sale, _p679.
970	1	1	_tRecognizing scrap at the time of its production, _p680.
970	1	2	_tConcepts in action: managing waste and environmental costs at KB home.
970	0	1	_aProblem of self-study, _p682.
970	0	1	_aDecision points, _p682.
970	1	2	_tAppendix: standard-costing method and spoilage, _p683.
970	0	1	_aTerms to learn, _p685.
970	0	1	_aAssignment material, _p685.
970	0	1	_aQuestions, _p685.
970	0	1	_aExercises, _p685.
970	0	1	_aProblems, _p688.
970	0	1	_aCollaborative learning problem, _p691.
970	1	2	_tBalanced scorecard: quality, time and the theory of constraints, _p692.
970	1	2	_tToyota plans changes after millions of defective cars are recalled.
970	1	2	_tQuality as a competitive tool, _p693.
970	1	1	_tThe financial perspective: costs of quality, _p694.
970	1	1	_tThe customer perspective: nonfinancial measures of customer satisfaction, _p697.
970	1	1	_tThe internal-business-process perspective: analyzing quality problems and improving quality, _p697.
970	1	1	_tNonfinancial measures of internal-business-process quality, _p700.
970	1	1	_tThe learning-and-growth perspective: quality improvements, _p700.
970	1	1	_tMaking decisions and evaluating quality performance, _p700.
970	1	2	_tTime as a competitive time and on-time performance, _p703.
970	1	1	_tBottlenecks and time drivers, _p704.
970	1	2	_tConcepts in action: overcoming wireless data bottlenecks.
970	1	1	_tRelevant revenues and relevant costs of time, _p706.
970	1	2	_tTheory of constraints and throughput-margin analysis, _p708.
970	1	1	_tManaging bottlenecks, _p708.
970	1	1	_tBalanced scorecard and time-related measures, _p710.
970	0	1	_aProblem for self-study, _p711.
970	0	1	_aDecision points, _p712.
970	0	1	_aTerms to learn, _p713.
970	0	1	_aAssignment material, _p713.
970	0	1	_aQuestions, _p713.
970	0	1	_aExercises, _p713.
970	0	1	_aProblems, _p716.
970	0	1	_aCollaborative learning problem, _p723.
970	1	2	_tInventory management, just-in-time, and simplified costing methods, _p724.
970	1	2	_tCostco aggressively manages inventory to thrive in tough times.
970	1	2	_tInventory management in retail organizations, _p725.
970	1	1	_tCosts associated with goods for sale, _p725.
970	1	1	_tEconomic-order-quantity decision model, _p726.
970	1	1	_tWhen to order, assuming certainty, _p729.
970	1	1	_tSafety stock, _p729.
970	1	2	_tEstimating inventory-related relevant costs and their effects, _p731.
970	1	1	_tConsiderations in obtaining estimates of relevant costs, _p731.
970	1	1	_tCost of prediction error, _p731.
970	1	1	_tConflict between the EOQ decision model and managers' performance evaluation, _p732.
970	1	2	_tJust-in-time purchasing, _p733.
970	1	1	_tJIT purchasing and EOQ model parameters, _p733.
970	1	1	_tRelevant costs of JIT purchasing, _p733.
970	1	1	_tSupplier evaluation and relevant costs of quality and timely deliveries, _p734.
970	1	1	_tJIT purchasing planning and control, and supply-chain analysis, _p735.
970	1	2	_tInventory management MRP and JIT production, _p736.
970	1	1	_tMaterials requirements planning, _p736.
970	1	1	_tJIT production, _p737.
970	1	1	_tFeatures of JIT production systems, _p737.
970	1	1	_tFinancial benefits of JIT and relevant costs, _p737.
970	1	1	_tJIT in service industries, _p738.
970	1	1	_tEnterprise resource planning (ERP) systems, _p738.
970	1	2	_tConcepts in action: after the encore: just-in-time live concert recordings.
970	1	1	_tPerformance measures and control in JIT production, _p740.
970	1	1	_tEffect of JIT systems on product costing, _p740.
970	1	2	_tBlackflash costing, _p740.
970	1	1	_tSimplified normal or standard costing systems, _p740.
970	1	1	_tAccounting for variances, _p744.
970	1	1	_tSpecial considerations in backflush costing, _p748.
970	1	2	_tLean accounting, _p748.
970	0	1	_aProblem for self-study, _p750.
970	0	1	_aDecision points, _p751.
970	0	1	_aTerms to learn, _p752.
970	0	1	_aAssignment material, _p753.
970	0	1	_aQuestions, _p753.
970	0	1	_aExercises, _p753.
970	0	1	_aProblems, _p756.
970	0	1	_aCollaborative learning problem, _p759.
970	1	2	_tCapital budgeting and cost analysis, _p760.
970	1	2	_tTarget's capital budgeting hits the bull's eye.
970	1	2	_tStages of capital budgeting, _p761.
970	1	2	_tDiscounted cash flow, _p763.
970	1	1	_tNet present value method, _p764.
970	1	1	_tInternal rate-of-return method, _p765.
970	1	1	_tComparison of net present value and internal rate-of-return methods, _p767.
970	1	1	_tSensitivity analysis, _p767.
970	1	2	_tPayback method, _p768.
970	1	1	_tUniform cash flows, _p768.
970	1	1	_tNonuniform cash flows, _p769.
970	1	2	_tAccrual accounting rate-of-return method, _p771.
970	1	1	_tRelevant after-tax flows, _p772.
970	1	1	_tCategories of cash flows, _p774.
970	1	2	_tProject management and performance evaluation, _p777.
970	1	1	_tPost-investment audits, _p778.
970	1	1	_tPerformance evaluation, _p778.
970	1	2	_tStrategic considerations in capital budgeting, _p779.
970	1	1	_tInvestment in research and development, _p779.
970	1	1	_tCustomer value and capital budgeting, _p779.
970	1	2	_tConcepts in action: international capital budgeting at Disney.
970	0	1	_aProblem for self-study, _p781.
970	0	1	_aDecision points, _p783.
970	1	2	_tAppendix: capital budgeting and inflation, _p784.
970	0	1	_aTerms to learn, _p786.
970	0	1	_aAssignment material, _p786.
970	0	1	_aQuestions, _p786.
970	0	1	_aExercises, _p786.
970	0	1	_aProblems, _p790.
970	0	1	_aCollaborative learning problem, _p764.
970	0	1	_aAnswers to exercises in compound interest (exercises 21-16), _p794.
970	1	2	_tManagement control systems, transfer pricing, and multinational considerations, _p796.
970	1	2	_tTransfer pricing disputes and tax issues stop collaborations between subunits of Mehr Co.
970	1	2	_tManagement control systems, _p797.
970	1	1	_tFormal and informal system, _p797.
970	1	1	_tEffective management control, _p798.
970	1	2	_tDecentralization, _p798.
970	1	1	_tBenefits of decentralization, _p799.
970	1	1	_tCosts of decentralization, _p800.
970	1	1	_tComparison of benefits and costs, _p801.
970	1	1	_tDecentralization in multinational companies, _p801.
970	1	1	_tChoices about responsibility centers, _p801.
970	1	2	_tTransfer pricing, _p802.
970	1	1	_tCriteria for evaluating transfer prices, _p802.
970	1	1	_tCalculating transfer prices, _p803.
970	1	1	_tAn illustration of transfer pricing, _p803.
970	1	2	_tMarket-based transfer prices, _p806.
970	1	1	_tPerfectly-competitive-market case, _p806.
970	1	1	_tDistress prices, _p806.
970	1	1	_tImperfect competition, _p807.
970	1	2	_tCost-based transfer prices, _p807.
970	1	1	_tFull-cost bases, _p807.
970	1	1	_tVariable-cost bases, _p809.
970	1	2	_tHybrid transfer prices, _p809.
970	1	1	_tProrating the difference between maximum and minimum transfer prices, _p810.
970	1	1	_tNegotiated pricing, _p810.
970	1	1	_tDual pricing, _p811.
970	1	2	_tA general guideline for transfer-pricing situations, _p812.
970	1	2	_tMultinational transfer pricing and tax considerations, _p813.
970	1	1	_tTransger pricing for tax minimization, _p814.
970	1	2	_tConcepts in action: transfer pricing dispute temporarily stops the flow of Fiji water.
970	1	1	_tTransfer prices designed for multiple objectives, _p815.
970	1	1	_tAdditional issues in transfer pricing, _p816.
970	0	1	_aProblem for self-study, _p816.
970	0	1	_aDecision points, _p818.
970	0	1	_aTerms to learn, _p819.
970	0	1	_aAssignment material, _p819.
970	0	1	_aQuestions, _p819.
970	0	1	_aExercises, _p820.
970	0	1	_aProblems, _p823.
970	0	1	_aCollaborative learning problem, _p827.
970	1	2	_tPerformance, measurement, compensation, and multinational considerations, _p828.
970	1	2	_tMisalignment between CEO compensation and performance at AIG.
970	1	2	_tFinancial and nonfinancial performance measures, _p829.
970	1	2	_tAccounting-based measures for business units, _p830.
970	1	1	_tReturn on investment, _p831.
970	1	1	_tResidual income, _p832.
970	1	1	_tEconomic value added, _p834.
970	1	1	_tReturn on sales, _p835.
970	1	1	_tComparing performance measures, _p835.
970	1	2	_tChoosing the details of the performance measures, _p836.
970	1	1	_tAlternative time horizons, _p836.
970	1	1	_tAlternative definitions of investment, _p837.
970	1	1	_tAlternative asset measurements, _p837.
970	1	2	_tTarget levels of performance and feedback, _p840.
970	1	1	_tChoosing target levels of performance, _p840.
970	1	1	_tChoosing the timing of feedback, _p840.
970	1	2	_tPerformance measurement in multinational companies, _p841.
970	1	1	_tCalculating the foreign division's ROI in the foreign currency, _p841.
970	1	1	_tCalculating the foreign division's ROI in U.S. dollars, _p842.
970	1	2	_tDistinction between managers and organization units, _p843.
970	1	1	_tThe basic trade-off: creating incentives versus imposing risk, _p843.
970	1	1	_tIntensity on incentives and financial and nonfinancial measurements, _p844.
970	1	1	_tBenchmarks and relative performance evaluation, _p845.
970	1	1	_tPerformance measures at the individual activity level, _p845.
970	1	1	_tExecutive performance measures and compensation, _p846.
970	1	2	_tConcepts in action: government bailouts, record profits, and the 2009 Wall Street compensation dilemma.
970	1	2	_tStrategy and levers of control, _p848.
970	1	1	_tBoundary systems, _p848.
970	1	1	_tBelief systems, _p849.
970	1	1	_tInteractive control systems, _p849.
970	0	1	_aProblem for self-study, _p849.
970	0	1	_aDecision points, _p851.
970	0	1	_aTerms to learn, _p852.
970	0	1	_aAssignment material, _p852.
970	0	1	_aQuestions, _p852.
970	0	1	_aExercises, _p852.
970	0	1	_aProblems, _p856.
970	0	1	_aCollaborative learning problem, _p860.
970	1	1	_tAppendix A., _p861.
970	1	1	_tAppendix B: recommended readings-available online www.pearsonglobaleditions.com/horngren.
970	1	1	_tAppendix C: cost accounting in professional examination-available online www.pearsonglobaleditions.com/horngren.
970	0	1	_aGlossary, _p868.
970	0	1	_aAuthor index, _p879.
970	0	1	_aCompany index, _p880.
970	0	1	_aSubject index, _p882.
999			_c4333 _d4333
003			KOHA