内容説明
Hilton/Maher/Selto (HMS) addresses traditional cost concepts, but makes cost accounting functional by focusing on measuring and managing costs. HMS maintains that, "Costs don't just happen," and with a pro-active approach toward costs, accountants can add value to an organization. The real-world approach of this text, including the use of focus companies and the accompanying focus sites, provides a realistic business environment, and aids in student comprehension and interest in the subject.
目次
Hilton, Maher, and Selto: Cost Management, 3/e.Part ISetting the Strategic Foundation: The Importance of Analyzing and Managing CostsPart IIActivity-Based ManagementPart III Process Costing and Cost AllocationPart IV Planning and Decision MakingPart VEvaluating and Managing PerformanceCreating and Managing Value-Added EffortGlossaryBibliography Index
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