By Charles T. Horngren
The textual content that outlined the fee accounting industry. Horngren’s price Accounting outlined the price accounting marketplace and keeps to innovate at the present time via constantly integrating the most up-tp-date perform and conception into the textual content. This acclaimed, market-leading textual content emphasizes the elemental topic of “different expenditures for various purposes,” and reaches past rate accounting approaches to contemplate thoughts, analyses, and administration. if you would like the booklet and entry Card order this ISBN: 0132795167 / 9780132795166 expense Accounting with MyAccountingLab with Pearson eText -- fast entry -- for fee Accounting & MyAccountingLab -- Valuepack entry Card, part (1- semester entry) package deal package deal includes 0132109174 / 9780132109178 price Accounting 0132789132 / 9780132789134 MyAccountingLab with Pearson eText -- entry Card -- for expense Accounting
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Additional info for Cost Accounting - A Managerial Emphasis, 14th Edition
Sample text
Refrain from using confidential information for unethical or illegal advantage. INTEGRITY Each practitioner has a responsibility to: 1. Mitigate actual conflicts of interest. 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.
Increased global competition places ever-increasing pressure on companies to lower costs. S. companies have cut costs by outsourcing some of their business functions. Nike, for example, has moved its manufacturing operations to China and Mexico. Microsoft and IBM are increasingly doing their software development in Spain, eastern Europe, and India. Quality—Customers expect high levels of quality. Total quality management (TQM) aims to improve operations throughout the value chain and to deliver products and services that exceed customer expectations.
Merck, a pharmaceutical company, incurs the following costs: a. b. c. d. e. f. g. h. Required Cost of redesigning blister packs to make drug containers more tamperproof Cost of videos sent to doctors to promote sales of a new drug 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 Payment to actors for a television infomercial promoting a new hair-growth product for balding men 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 Federal Express courier service to deliver drugs to hospitals Classify each of the cost items (a–h) as one of the business functions of the value chain shown in Exhibit 1-2 (p.