简介
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.
目录
Hilton, Maher, and Selto: Cost Management, 3/e
Part I Setting the Strategic Foundation: The Importance of Analyzing and Managing Costs
Part II Activity-Based Management
Part III Process Costing and Cost Allocation
Part IV Planning and Decision Making
Part V Evaluating and Managing Performance Creating and Managing Value-Added Effort Glossary Bibliography Index
Part I Setting the Strategic Foundation: The Importance of Analyzing and Managing Costs
Part II Activity-Based Management
Part III Process Costing and Cost Allocation
Part IV Planning and Decision Making
Part V Evaluating and Managing Performance Creating and Managing Value-Added Effort Glossary Bibliography Index
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