By Charles T. Horngren
The textual content that outlined the price accounting market.
Horngren’s Cost Accounting defined the fee accounting marketplace and keeps to innovate at the present time by way of regularly integrating the most up-tp-date perform and idea into the textual content. This acclaimed, market-leading textual content emphasizes the fundamental topic of “different expenditures for various purposes,” and reaches past rate accounting methods to think about options, analyses, and administration.
If you will have the ebook and entry Card order this ISBN:
0132795167 / 9780132795166 expense Accounting with MyAccountingLab with Pearson eText -- speedy entry -- for fee Accounting & MyAccountingLab -- Valuepack entry Card, part (1- semester entry) package deal
0132109174 / 9780132109178 rate Accounting
0132789132 / 9780132789134 MyAccountingLab with Pearson eText -- entry Card -- for fee Accounting
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Additional info for Cost Accounting: A Managerial Emphasis
Regularly communicate with business associates to avoid apparent conflicts of interest. Advise all parties of any potential conflicts. 2. Refrain from engaging in any conduct that would prejudice carrying out duties ethically. 3. Abstain from engaging in or supporting any activity that might discredit the profession. CREDIBILITY Each practitioner has a responsibility to: 1. Communicate information fairly and objectively. 2. Disclose all relevant information that could reasonably be expected to influence an intended user’s understanding of the reports, analyses, or recommendations.
The manager’s bonus is based, in part, on division profits. The manager argues that showing development costs as an asset is justified because the new product will generate profits but presents little evidence to support his argument. The last two products from this division have been unsuccessful. The management accountant disagrees but wants to avoid a difficult personal confrontation with the boss, the division manager. Case B: A packaging supplier, bidding for a new contract, offers the management accountant of the purchasing company an all-expenses-paid weekend to the Super Bowl.
Ultimately, each individual’s performance was aligned with the transformative change and incentive pay was introduced to promote adoption and drive innovation within this new framework. Communicating clearly, openly, and candidly. Communicating information is a large part of a management accountant’s job. A few years ago, Pitney Bowes Inc. (PBI), a $4 billion global provider of integrated mail and document management solutions, implemented a reporting initiative to give managers feedback in key areas.
Cost Accounting: A Managerial Emphasis by Charles T. Horngren