Administración de costos : contabilidad y control / Don R. Hansen, Marynne M. Mowen ; traducción Adolfo Deras Quiñones ; revisión técnica Francisco Calleja Bernal, Humberto Loredo Romo.
By: Hansen, Don R [autor]
Contributor(s): Calleja Bernal, Francisco [Colaborador] | Deras Quiñones, Adolfo [traductor] | Loredo Romo, Humberto [Colaborador] | Mowen, Maryanne M [autor]
Publisher: México : International Thomson Editores, ©1996Description: xviii., 502 páginas : ilustraciones, gráficos ; 26 cmContent type: texto Media type: no mediado Carrier type: volumenISBN: 9687529059Subject(s): Administración de costos | Contabilidad administrativa | Contabilidad de costos | CostosDDC classification: 657.42 | Item type | Current location | Call number | Vol info | Copy number | Status | Date due | Barcode | Item holds |
|---|---|---|---|---|---|---|---|---|
Book
|
B. Campus los Cerros Colección general | 657.42 H357 (Browse shelf) | 1995 | 1 | Available | 0000012294 |
Enhanced descriptions from Syndetics:
Changes in the business environment over the past twenty years continue to profoundly affect cost accounting and cost management. Cost Management captures the dynamics of cost management in today's organizations. This book emphasizes both the advantages and disadvantages of new and traditional cost management approaches. It thoroughly explores important new issues, balanced by complete, integrated coverage of traditional topics. In addition, examples are drawn from familiar businesses--The Gap, Pottery Barn, Birkenstock's, Starbucks and FedEx--among hundreds of others. A must for anyone presently or soon-to-be involved in the cost management of any organization!
Incluye apéndice e indice. -- Apéndice 1. Contabilidad de mermas en un sistema tradicional.
Introducción a la contabilidad de costos y a la administración de costos. -- Conceptos básicos de la administración de costos. --Comportamiento del costo de las actividades. -- Costeo de productos y servicios. -- Distribución de costos de los departamentos de apoyo. -- Producción conjunta y costeo de subproductos. -- Costeo basado en actividades. -- Administración estratégica de costos. -- Administración de inventarios. -- Costeo estándar. -- Costeo de la calidad.
Temas reciente aparición en la contabilidad de costos. -- Estados financieros externos. -- Distribución de costos de los departamentos de apoyo. -- Aplicación de costos indirectos. -- Contabilidad de subproductos. -- Administración de costos del ciclo de vida. -- Estándares unitarios. -- Medición de los costos de calidad. -- Control de los costos de calidad.
Título original Cost management.
Table of contents provided by Syndetics
- 1 Introduction to Cost Accounting and Cost Management
- Part 1 Fundamental Cost Management Concepts
- 2 Basic Cost Management Concepts
- 3 Activity Cost Behavior
- Part 2 Cost Accounting Systems
- Traditional Cost Accounting
- 4 Product and Service Costing: Overhead Application and Job-Order System
- 5 Product and Service Costing: A Process Systems Approach
- 6 Support Department Cost Allocation
- 7 Joint Product and By-Product Costing Contemporary Cost Accounting
- 8 Activity-Based Costing
- 9 Strategic Cost Management, Life Cycle Cost Management, and JIT
- Part 3 Decision Making: Traditional And Contemporary Approaches
- 10 Cost-Volume-Profit Analysis
- 11 Activity Resource Usage Model and Relevant Costing: Tactical Decision Making
- 12 Capital Investment Decisions
- 13 Inventory Management: Economic Order Quantity, JIT, and the Theory of Constraints
- 14 Pricing and Revenue Analysis
- 15 Profitability Analysis
- Part 4 Cost Planning And Control Systems
- Traditional Cost Systems
- 16 Budgeting for Planning and Control
- 17 Standard Costing: A Traditional Control Approach
- 18 Decentralization: Responsibility Accounting, Performance Evaluation, and Transfer Pricing
- 19 International Issues in Cost Management Contemporary Cost Systems
- 20 Contemporary Responsibility Accounting
- 21 Quality Costing: Measurement and Control
- 22 Productivity: Measurement and Control
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