By Charles T. Horngren, Srikant M. Datar, Madhav V. Rajan
Horngren’s Cost Accounting, defined the associated fee accounting industry and maintains to innovate at the present time through regularly integrating the most up-tp-date perform and idea into the textual content. This acclaimed, market-leading textual content emphasizes the elemental topic of “different expenses for various purposes,” and reaches past rate accounting approaches to contemplate strategies, analyses, and administration. This version comprises the most recent learn and latest pondering into all correct chapters and extra MyAccountingLab assurance! MyAccountingLab is web-based educational and evaluation software program for accounting that not just delivers extra "I Get It" moments, yet supplies teachers the flexibleness to make expertise a vital part in their path, or a supplementary source for students.
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Extra info for Cost Accounting
What are the ethical responsibilities of management accountants? Management accountants have ethical responsibilities that relate to competence, confidentiality, integrity, and credibility. aSSignMent Material 21 Terms to Learn Each chapter will include this section. Like all technical terms, accounting terms have precise meanings. Learn the definitions of new terms when you initially encounter them. The meaning of each of the following terms is given in this chapter and in the Glossary at the end of this book.
F. g. h. Required Payment of booth registration fee at a medical conference to promote new products to physicians Cost of redesigning an insulin syringe to make it less painful Cost of a toll-free telephone line used for customer inquiries about drug usage, side effects of drugs, and so on Equipment purchased to conduct experiments on drugs yet to be approved by the government Sponsorship of a professional golfer Labor costs of workers in the packaging area of a production facility Bonus paid to a salesperson for exceeding a monthly sales quota Cost of FedEx courier service to deliver drugs to hospitals Classify each of the cost items (ah) as one of the business functions of the value chain shown in Exhibit 1 -2 (page 6).
20 Chapter 1 the Manager and ManageMent aCCounting Solution a. b. c. d. e. f. g. h. Production Design of products and processes Marketing Research and development Marketing Customer service Production Distribution Decision Points The following question-and-answer format summarizes the chapters learning objectives. Each decision presents a key question related to a learning objective. The guidelines are the answer to that question. Decision Guidelines 1 . How is financial accounting different from management accounting?
Cost Accounting by Charles T. Horngren, Srikant M. Datar, Madhav V. Rajan