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원가회계(Cost accounting-horngren) 리포트 종합

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2006.09.28
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2006.01
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원가회계의 정석이라고 불리는 horngren의 Cost accounting의 과제 모음입니다.
또한 우리나라 원가회계의 실전과제 풀이내용도 포함하였습니다.

목차

Part One Cost Accounting Fundamentals 1(179)
The Accountant`s Role in the Organization 1(25)
Management Accounting, Financial Accounting, and Cost Accounting 2(1)
Strategic Decisions and the Management Accountant 3(1)
The Management Accountant`s Role in Implementing Strategy 4(3)
Value-Chain Analysis 4(1)
Supply-Chain Analysis 5(1)
Key Success Factors 6(1)
Planning and Control Systems 7(1)
Feedback: Linking Planning and Control 7(1)
Concepts in Action: E-Business Strategies and the Management Accountant 8(3)
An Example: Planning and Control and the Management Accountant 9(1)
Problem-Solving, Scorekeeping, and Attention-Directing Roles 10(1)
Key Management Accounting Guidelines 11(1)
Cost-Benefit Approach 11(1)
Behavioral and Technical Considerations 11(1)
Global Surveys of Company Practice: Today`s Management Accountant 12(1)
Different Costs for Different Purposes 13(1)
Organization Structure and the Management Accountant 13(2)
Line and Staff Relationships 13(1)
The Chief Financial Officer and the Controller 13(2)
Focus on Values and Behaviors: Management Accounting Beyond the Numbers 15(1)
Professional Ethics 15(11)
Ethical Guidelines 16(1)
Typical Ethical Challenges 17(1)
Problem for Self-Study 18(1)
Decision Points 18(1)
Terms to Learn 19(1)
Assignment Material 19(5)
Video Case: Regal Marine 24(2)
An Introduction to Cost Terms and Purposes 26(34)
Costs and Cost Terminology 27(1)
Direct Costs and Indirect Costs 27(2)
Cost Tracing and Cost Allocation 27(2)
Focus on Values and Behaviors: Overcharging the U.S. Government 29(1)
Factors Affecting Direct/Indirect Cost Classifications 29(1)
Cost-Behavior Patterns: Variable Costs and Fixed Costs 30(1)
Global Surveys of Company Practice: Distinguishing Between Variable Costs and Fixed Costs 31(2)
Cost Drivers 32(1)
Concepts in Action: How Application Service Providers (ASPs) Influence Cost Structures 33(1)
Relevant Range 33(1)
Relationships of Types of Costs 34(1)
Total Costs and Unit Costs 34(2)
Unit Costs 34(2)
Use Unit Costs Cautiously 36(1)
Manufacturing-, Merchandising-, and Service-Sector Companies 36(1)
Financial Statements, Inventoriable Costs, and Period Costs 36(2)
Types of Inventory 37(1)
Commonly Used Classifications of Manufacturing Costs 37(1)
Inventoriable Costs 37(1)
Period Costs 38(1)
Illustrating the Flow of Inventoriable Costs and Period Costs 38(4)
Manufacturing-Sector Example 38(2)
Recap of Inventoriable Costs and Period Costs 40(2)
Prime Costs and Conversion Costs 42(1)
Measuring Costs Requires Judgment 42(4)
Measuring Labor Costs 42(1)
Overtime Premium and Idle Time 43(1)
Benefits of Defining Accounting Terms 44(1)
Different Meanings of Product Costs 44(2)
A Framework For Cost Accounting and Cost Management 46(14)
Problem for Self-Study 47(2)
Decision Points 49(1)
Terms to Learn 49(1)
Assignment Material 50(8)
Video Case: Three Dog Bakery 58(2)
Cost-Volume-Profit Analysis 60(37)
Cost-Volume-Profit Assumptions and Terminology 61(1)
Essentials of CVP Analysis 62(3)
Equation Method 63(1)
Contribution Margin Method 64(1)
Graph Method 64(1)
Breakeven Point and Target Operating Income 65(3)
Target Operating Income 66(1)
Target Net Income and Income Taxes 67(1)
Using CVP Analysis for Decision Making 68(1)
Decision to Advertise 68(1)
Decision to Reduce Selling Price 69(1)
Sensitivity Analysis and Uncertainty 69(2)
Cost Planning and CVP 71(3)
Alternative Fixed-Cost/Variable-Cost Structures 71(1)
Operating Leverage 72(2)
Focus on Values and Behaviors: Worldcom: Simply a Matter of Poor Planning? 74(1)
Effects of Sales Mix on Income 74(1)
Concepts in Action: Influencing Cost Structures to Manage the Risk-Return Trade-Off at Amaxon.com 75(2)
Multiple Cost Drivers 77(1)
CVP Analysis in Service and Nonprofit Organizations 78(1)
Contribution Margin Versus Gross Margin 78(3)
Merchandising Sector 79(1)
Manufacturing Sector 79(1)
Problem for Self-Study 79(1)
Decision Points 80(1)
Appendix: Decision Models and Uncertainty 81(16)
Terms to Learn 84(1)
Assignment Material 84(11)
Video Case: Store 24 95(2)
Job Costing 97(41)
Building-Block Concepts of Costing Systems 98(1)
Job-Costing and Process-Costing Systems 99(1)
Actual Costing in Manufacturing 100(3)
General Approach to Job Costing 101(2)
Global Surveys of Company Practice: Cost-Allocation Bases Used for Manufacturing Overhead 103(3)
The Role of Technology 105(1)
Concepts in Action: Job Costing on the Joint Strike Fighter Project 106(1)
Time Period Used to Compute Indirect-Cost Rates 106(1)
Focus on Values and Behaviors: Enron`s Catastrophic Mistakes 107(1)
Normal Costing 108(1)
A Normal Job-Costing System in Manufacturing 109(9)
General Ledger and Subsidiary Ledgers 109(2)
Explanations of Transactions 111(7)
Nonmanufacturing Costs and Job Costing 118(1)
Budgeted Indirect Costs and End-of-Accounting-Year Adjustments 118(4)
Adjusted Allocation-Rate Approach 119(1)
Proration Approach 119(2)
Write-Off to Cost of Goods Sold Approach 121(1)
Choice Among Approaches 121(1)
Multiple Overhead Costs Pools 122(1)
Variations From Normal Costing: A Service-Sector Example 122(16)
Problem for Self-Study 123(2)
Decision Points 125(1)
Terms to Learn 126(1)
Assignment Material 126(11)
Video Case: Wheeled Coach 137(1)
Activity-Based Costing and Activity-Based Management 138(42)
Broad Averaging and Its Consequences 139(1)
Undercosting and Overcosting 139(1)
Product-Cost Cross-Subsidization 140(1)
Simple Costing System at Plastim Corporation 140(3)
Design, Manufacturing, and Distribution Processes 140(1)
Simple Costing System Using a Single Indirect-Cost Pool 141(2)
Refining a Costing System 143(1)
Activity-Based Costing Systems 144(4)
Plastim`s ABC System 145(2)
Cost Hierarchies 147(1)
Implementing Activity-Based Costing at Plastim 148(4)
Comparing Alternative Costing Systems 152(1)
Using ABC Systems for Improving Cost Management and Profitability 152(3)
Activity-Based Costing and Department-Costing Systems 155(1)
Implementing ABC systems 156(1)
ABC in Service and Merchandising Companies 157(1)
Global Surveys of Company Practice: Varying Interest in Activity-Based Costing 158(1)
Focus on Values and Behaviors: Successfully Championing ABC 159(1)
Concepts in Action: Analyzing and Managing Multichannel Banking with Activity-Based Costing 160(20)
Problem for Self-Study 161(2)
Decision Points 163(1)
Terms to Learn 164(1)
Assignment Material 164(15)
Case: Activity-Based Costing: Columbo Frozen Yogurt 179(1)
Part Two Tools for Planning and Control 180(152)
Master Budget and Responsibility Accounting 180(41)
Budgets and the Budgeting Cycle 181(1)
Strategic Plans and Operating Plans 181(1)
Budgeting Cycle and Master Budget 182(1)
Advantages of Budgets 182(2)
Coordination and Communication 182(1)
Framework for Judging Performance 183(1)
Motivating Managers and Other Employees 183(1)
Challenges in Administering Budgets 183(1)
Time Coverage of Budgets 184(1)
Steps in Developing an Operating Budget 184(1)
Global Surveys of Company Practice: Budget Practices Around the Globe 185(8)
Computer-Based Financial Planning Models 193(1)
Concepts in Action: Web-Enabled Budgeting and Hendrick Motorsports 194(1)
Kaizen Budgeting 195(1)
Activity-Based Budgeting 196(1)
Budgeting and Responsibility Accounting 197(1)
Organization Structure and Responsibility 197(1)
Feedback 198(1)
Responsibility and Controllability 198(1)
Human Aspects of Budgeting 199(1)
Budgeting in Multinational Companies 200(1)
Focus on Values and Behaviors: Management Accountants: The Heart of the Budgeting Process 201(2)
Problem for Self-Study 202(1)
Decision Points 203(1)
Appendix: The Cash Budget 203(18)
Terms to Learn 207(1)
Assignment Material 208(12)
Video Case: Ritz-Carlton Hotels 220(1)
Flexible Budgets, Direct-Cost Variances, and Management Control 221(35)
The Use of Variances 222(1)
Static Budgets and Static-Budget Variances 222(2)
Flexible Budgets 224(1)
Flexible-Budget Variances and Sales-Volume Variances 225(2)
Sales-Volume Variances 225(1)
Flexible-Budget Variances 226(1)
Price Variances and Efficiency Variances For Direct-Cost Inputs 227(2)
Obtaining Budgeted Input Prices and Budgeted Input Quantities 227(2)
Global Surveys of Company Practice: The Widespread Use of Standard Costs 229(3)
Data for Calculating Webb`s Price Variances and Efficiency Variances 229(1)
Price Variances 230(1)
Efficiency Variance 231(1)
Concepts in Action: Weapons Against Waste: Variance Analysis at Sandox 232(3)
Summary of Variances 233(1)
Journal Entries Using Standard Costs 234(1)
Implementing Standard Costing 235(1)
Standard Costing and Information Technology 235(1)
Wide Applicability of Standard Costing 235(1)
Management Uses of Variances 236(2)
Multiple Causes of Variances 236(1)
When to Investigate Variances 236(1)
Performance Measurement Using Variances 236(1)
Organization Learning 237(1)
Continuous Improvement 237(1)
Focus on Values and Behaviors: Starbucks, McDonald`s, and Johnson & Johnson: Making Good Use of Variances 238(1)
Financial and Nonfinancial Performance Measures 238(1)
Variance Analysis and Activity-Based Costing 239(2)
Relating Batch Costs to Product Output 239(1)
Price and Efficiency Variances 240(1)
Focus on Hierarchy 240(1)
Benchmarking and Variance Analysis 241(15)
Problem for Self-Study 242(1)
Decision Points 243(1)
Terms to Learn 244(1)
Assignment Material 244(11)
Case: Management Control at Starbucks 255(1)
Flexible Budgets, Overhead Cost Variances, and Management Control 256(38)
Planning of Variable and Fixed Overhead Costs 257(1)
Planning Variable Overhead Costs 257(1)
Planning Fixed Overhead Costs 257(1)
Standard Costing at Webb Company 257(1)
Developing Budgeted Variable Overhead Cost Rates 258(1)
Variable Overhead Cost Variances 259(4)
Flexible-Budget Analysis 259(1)
Variable Overhead Efficiency Variance 260(1)
Variable Overhead Spending Variance 261(2)
Journal Entries for Variable Manufacturing Overhead Costs and Variances 263(1)
Developing Budgeted Fixed Overhead Rates 263(1)
Fixed Overhead Cost Variances 264(1)
Production-Volume Variance 265(3)
Computing the Production-Volume Variance 266(1)
Interpreting the Production-Volume Variance 267(1)
Journal Entries for Fixed Manufacturing Overhead Costs and Variances 268(1)
Concepts in Action: Variance Analysis and Standard Costing: Helping Sandoz Manage Overhead Costs 269(1)
Focus on Values and Behaviors: The Challenges of Overhead Variances 270(1)
Integrated Analysis of Overhead Cost Variances 271(2)
4-, 3-, 2-, and 1-Variance Analysis 271(2)
Production-Volume Variance and Sales-Volume Variance 273(1)
Global Surveys of Company Practice: Variance Analysis and Control Decisions 274(1)
Financial and Nonfinancial Performance Measures 275(1)
Overhead Cost Variances in Nonmanufacturing and Service Settings 276(1)
Activity-Based Costing and Variance Analysis 276(18)
Flexible Budget and Variance Analysis for Variable Setup Overhead Costs 277(2)
Flexible Budget and Variance Analysis for Fixed Setup Overhead Costs 279(1)
Problem for Self-Study 280(2)
Decision Points 282(1)
Terms to Learn 283(1)
Assignment Material 283(9)
Case: Teva Sport Sandals 292(2)
Inventory Costing and Capacity Analysis 294(38)
Part One: Inventory Costing for Manufacturing Companies 295(1)
Variable Costing and Absorption Costing 295(3)
Data for Stassen Company for 2006 295(2)
Comparing Income Statements over One Year 297(1)
Explaining Differences in Operating Income 298(4)
Data for Stassen Company for 2006, 2007, and 2008 298(1)
Comparing Income Statements over Three Years 299(2)
Effect of Sales and Production on Operating Income 301(1)
Performance Measures and Absorption Costing 302(1)
Undesirable Buildup of Inventories 303(1)
Focus on Values and Behaviors: Bristol-Myers-Squibb`s Questionable Inventory Strategy 303(1)
Global Surveys of Company Practice: Usage of Variable Costing and Absorption Costing by Companies 304(1)
Proposals for Revising Performance Evaluation 304(1)
Throughput Costing 305(1)
Concepts in Action: Yield Improvements and the Production-Volume Variance at Analog Devices 306(1)
Comparison of Alternative Inventory-Costing Methods 307(1)
Problem for Self-Study 308(1)
Part Two: Denominator-Level Capacity Concepts and Fixed-Cost Capacity Analysis 309(1)
Alternative Denominator-Level Capacity Concepts for Absorption Costing 309(2)
Theoretical Capacity and Practical Capacity 309(1)
Normal Capacity Utilization and Master-Budget Capacity Utilization 310(1)
Effect on Budgeted Fixed Manufacturing Cost Rate 310(1)
Choosing a Capacity Level 311(6)
Product Costing and Capacity Management 311(1)
Pricing Decisions and the Downward Demand Spiral 312(1)
Performance Evaluation 313(1)
External Reporting 314(2)
Regulatory Requirements 316(1)
Difficulties in Forecasting Chosen Denominator-Level Concept 316(1)
Capacity Costs and Denominator-Level Issues 317(2)
Problem for Self-Study 318(1)
Decision Points 318(1)
Appendix: Breakeven Points in Variable Costing and Absorption Costing 319(13)
Terms to Learn 320(1)
Assignment Material 320(11)
Video Case: Cavco Industries 331(1)
Part Three Cost Information for Decisions 332(123)
Determining How Costs Behave 332(46)
General Issues in Estimating Cost Functions 333(3)
Basic Assumptions and Examples of Cost Functions 333(2)
Brief Review of Cost Classification 335(1)
Cost Estimation 336(1)
The Cause-and-Effect Criterion in Choosing Cost Drivers 336(1)
Cost Estimation Methods 336(1)
Global Surveys of Company Practice: International Comparison of Cost Classification by Companies 337(1)
Industrial Engineering Method 337(1)
Conference Method 337(1)
Account Analysis Method 338(1)
Quantitative Analysis Methods 338(1)
Steps in Estimating a Cost Function Using Quantitative Analysis 338(6)
High-Low Method 341(1)
Regression Analysis Method 342(2)
Evaluating Cost Drivers of the Estimated Cost Function 344(1)
Focus on Values and Behaviors: Boeing`s Management Accountants: Embracing Opportunities and Taking Challenges 345(2)
Cost Drivers and Activity-Based Costing 347(1)
Nonlinearity and Cost Functions 347(1)
Concepts in Action: Activity-Based Costing: Identifying Cost and Revenue Drivers 348(1)
Learning Curves and Nonlinear Cost Functions 349(4)
Cumulative Average-Time Learning Model 350(1)
Incremental Unit-Time Learning Model 350(2)
Setting Prices, Budgets, and Standards 352(1)
Data Collection and Adjustment Issues 353(3)
Problem for Self-Study 354(2)
Decision Points 356(1)
Appendix: Regression Analysis 356(22)
Terms to Learn 363(1)
Assignment Material 364(13)
Case: U.S. Brewing Industry 377(1)
Decision Making and Relevant Information 378(41)
Information and the Decision Process 379(1)
The Concept of Relevance 380(1)
Relevant Costs and Relevant Revenues 380(1)
Qualitative and Quantitative Relevant Information 381(1)
An Illustration of Relevance: Choosing Output Levels 381(3)
One-Time-Only Special Orders 381(2)
Potential Problems in Relevant-Cost Analysis 383(1)
Insourcing-versus-Outsourcing and Make-versus-Buy Decisions 384(2)
Outsourcing and Idle Facilities 384(2)
Strategic and Qualitative Factors 386(1)
Opportunity Costs and Outsourcing 386(1)
Concepts in Action: The Benefits and Costs of ``Offshoring`` 387(2)
The Opportunity Cost Approach 388(1)
Concepts in Action: Delta Airlines, the Internet, and Opportunity Costs 389(2)
Carrying Costs of Inventory 390(1)
Product-Mix Decisions Under Capacity Constraints 391(2)
Customer Profitability, Activity-Based Costing, and Relevant Costs 393(3)
Relevant-Revenue and Relevant-Cost Analysis of Dropping a Customer 394(1)
Relevant-Revenue and Relevant-Cost Analysis of Adding a Customer 395(1)
Relevant-Revenue and Relevant-Cost Analysis of Closing or Adding Branches or Segments 395(1)
Irrelevance of Past Costs and Equipment-Replacement Decisions 396(2)
Decisions and Performance Evaluation 398(1)
Focus on Values and Behaviors: Beyond the Walls of the Accounting Department 399(2)
Problem for Self-Study 399(2)
Decision Points 401(1)
Appendix: Linear Programming 401(18)
Terms to Learn 404(1)
Assignment Material 404(13)
Video Case: Store 24 417(2)
Pricing Decisions and Cost Management 419(36)
Major Influences on Pricing Decisions 420(1)
Customers, Competitors, and Costs 420(1)
Time Horizon of Pricing Decisions 420(1)
Costing and Pricing for the Short Run 421(1)
Relevant Costs for Short-Run Pricing Decisions 421(1)
Strategic and Other Factors in Short-Run Pricing 421(1)
Costing and Pricing for the Long Run 422(3)
Calculating Product Costs for Long-Run Pricing Decisions 422(2)
Alternative Long-Run Pricing Approaches 424(1)
Target Costing for Target Pricing 425(2)
Understanding Customers Perceived Value 425(1)
Doing Competitor Analysis 425(1)
Implementing Target Pricing and Target Costing 425(1)
Value Engineering, Cost Incurrence, and Locked-In Costs 426(1)
Concepts in Action: Extreme Target Pricing and Cost Management at IKEA 427(2)
Value -Chain Analysis and Cross-Functional Teams 428(1)
Focus on Values and Behaviors: Pricing Decisions Are Never Arbitrary 429(1)
Achieving the Target Cost per Unit for Provalue 430(2)
Cost-Based (Cost-Plus) Pricing 432(3)
Cost-Plus Target Rate of Return on Investment 432(1)
Alternative Cost-Plus Methods 433(1)
Cost-Plus Pricing and Target Pricing 434(1)
Global Surveys of Company Practice: Differences in Pricing Practices and Cost Management Methods in Various Countries 435(1)
Life-Cycle Product Budgeting and Costing 436(2)
Life-Cycle Budgeting and Pricing Decisions 436(2)
Customer Life-Cycle Costing 438(1)
Considerations Other than Costs in Pricing Decisions 438(1)
Effects of Antitrust Laws on Pricing 439(16)
Problem for Self-Study 441(1)
Decision Points 442(1)
Terms to Learn 443(1)
Assignment Material 443(11)
Video Case: Grand Canyon Railway 454(1)
Part Four Cost Allocation and Revenues 455(76)
Strategy, Balanced Scorecard, and Strategic Profitability Analysis 455(37)
What Is Strategy? 456(1)
Strategy Implementation and the Balanced Scorecard 457(5)
The Balanced Scorecard 457(1)
Quality Improvement and Reengineering at Chipset 458(1)
Four Perspectives of the Balanced Scorecard 459(2)
Implementing a Balanced Scorecard 461(1)
Aligning the Balanced Scorecard to Strategy 461(1)
Focus on Values and Behaviors: The New Wave of Accounting: Contributing to Strategy 462(2)
Features of a Good Balanced Scorecard 462(1)
Pitfalls in Implementing a Balanced Scorecard 463(1)
Global Surveys of Company Practice: Widening the Performance-Measurement Lens Using the Balanced Scorecard 464(1)
Evaluating the Success of Strategy and Implementation 465(1)
Strategic Analysis of Operating Income 465(7)
Growth Component of Change in Operating Income 467(1)
Price-Recovery Component of Change in Operating Income 468(1)
Productivity Component of Change in Operating Income 469(2)
Further Analysis of Growth, Price-Recovery, and Productivity Components 471(1)
Downsizing and the Management of Capacity 472(1)
Concepts in Action: Growth-versus-Profitability Choices of Dot-Com Companies 473(7)
Identifying Unused Capacity for Engineered and Discretionary Overhead Costs 474(1)
Managing Unused Capacity 475(1)
Problem for Self-Study 476(3)
Decision Points 479(1)
Appendix: Productivity Measurement 480(12)
Terms to Learn 482(1)
Assignment Material 482(8)
Video Case: McDonald`s Corporation 490(2)
Cost Allocation, Customer-Profitability Analysis, and Sales-Variance Analysis 492(39)
Purposes of Cost Allocation 493(1)
Criteria to Guide Cost-Allocation Decisions 494(2)
Cost Allocation and Costing Systems 496(3)
Allocating Corporate Costs to Divisions and Products 498(1)
Global Surveys of Company Practice: Allocation of Corporate and Other Support Costs to Divisions and Departments 499(2)
Implementing Corporate Cost Allocations 500(1)
Customer Revenues and Customer Costs 501(4)
Customer Revenue Analysis 502(1)
Customer Cost Analysis 502(1)
Customer-Level Costs 503(2)
Focus on Values and Behaviors: So Is the Customer Always Right? 505(1)
Concepts in Action: Customer Profitability at Nextel 506(1)
Customer-Profitability Profiles 506(2)
Sales Variances 508(2)
Static-Budget Variance 509(1)
Flexible-Budget Variance and Sales-Volume Variance 509(1)
Sales-Mix and Sales-Quantity Variances 510(2)
Sales-Mix Variance 510(1)
Sales-Quantity Variance 511(1)
Market-Share and Market-Size Variances 512(4)
Market-Share Variance 512(1)
Market-Size Variance 513(1)
Problem for Self-Study 514(1)
Decision Points 515(1)
Appendix: Mix and Yield Variances for Substitutable Inputs 516(15)
Terms to Learn 519(1)
Assignment Material 519(11)
Video Case: Cost Allocation 530(1)
Part Five Quality and JIT 531(193)
Allocation of Support-Department Costs, Common Costs, and Revenues 531(34)
Allocating Costs of a Support Department to Operating Departments 532(4)
Single-Rate and Dual-Rate Methods 532(1)
Allocation Based on the Demand for or Usage of Computer Services 533(1)
Allocation Based on the Supply of Capacity 534(1)
Budgeted versus Actual Rates 535(1)
Budgeted Usage, Actual Usage, and Capacity-Level Allocation Bases 535(1)
Focus on Values and Behaviors: Finance Executives at Boeing: Setting the Wrong Example 536(1)
Allocating Costs of Multiple Support Departments 537(7)
Direct Method 538(1)
Step-Down Method 539(1)
Reciprocal Method 540(2)
Overview of Methods 542(2)
Global Surveys of Company Practice: Allocation of Support-Department Costs 544(1)
Allocating Common Costs 544(2)
Stand-Alone Cost-Allocation Method 544(1)
Incremental Cost-Allocation Method 545(1)
Cost Allocations and Contracts 546(1)
Contracting with the U.S. Government 546(1)
Fairness of Pricing 546(1)
Revenue Allocation and Bundled Products 547(1)
Concepts in Action: Contract Disputes over Reimbursable Costs for U.S. Government Agencies 548(1)
Revenue-Allocation Methods 548(17)
Stand-Alone Revenue-Allocation Method 549(1)
Incremental Revenue-Allocation Method 549(2)
Other Revenue-Allocation Methods 551(1)
Problem for Self-Study 552(1)
Decision Points 553(1)
Terms to Learn 554(1)
Assignment Material 554(10)
Case: Stanford University 564(1)
Cost Allocation: Joint Products and Byproducts 565(29)
Joint-Cost Basics 566(1)
Main Products, Joint Products, and Byproducts 566(1)
Why Allocate Joint Costs? 567(1)
Approaches to Allocating Joint Costs 567(8)
Sales Value at Splitoff Method 569(1)
Physical-Measure Method 570(1)
Net Realizable Value (NRV) Method 571(1)
Constant Gross-Margin Percentage NRV Method 572(1)
Choosing a Method 573(1)
Not Allocating Joint Costs 574(1)
Global Surveys of Company Practice: Joint-Cost Allocation in the Oil Patch 575(1)
Irrelevance of Joint Costs for Decision Making 575(2)
Sell-or-Process-Further Decisions 575(1)
Joint-Cost Allocation and Performance Evaluation 576(1)
Focus on Values and Behaviors: Management Accountants: Overcoming the Pitfalls of Allocating Joint Costs 577(1)
Pricing Decisions 577(1)
Accounting for Byproducts 577(3)
Production Method: Byproducts Recognized at Time Production Is Completed 578(1)
Sales Method: Byproducts Recognized at Time of Sale 579(1)
Concepts in Action: Chicken Processing: Costing of Joint Products and Byproducts 580(14)
Problem for Self-Study 580(2)
Decision Points 582(1)
Terms to Learn 583(1)
Assignment Material 583(10)
Case: Memory Manufacturing Company 593(1)
Process Costing 594(38)
Illustrating Process Costing 595(1)
Case 1: Process Costing with Zero Beginning and Zero Ending Work-in-Process Inventory 596(1)
Case 2: Process Costing with Zero Beginning but Some Ending Work-In-Process Inventory 597(3)
Physical Units and Equivalent Units (Steps 1 and 2) 598(1)
Calculation of Product Costs (Steps 3, 4, and 5) 599(1)
Journal Entries 600(1)
Global Surveys of Company Practice: Process Costing in Different Industries 600(1)
Case 3: Process Costing with Some Beginning and Some Ending Work-in-Process Inventory 601(1)
Weighted-Average Method 602(2)
First-in, First-out Method 604(1)
Focus on Values and Behaviors: Royal Dutch/Shell: Making Estimations for All the Wrong Reasons 605(3)
Comparison of Weighted-Average and FIFO Methods 608(1)
Standard-Costing Method of Process Costing 609(3)
Computations Under Standard Costing 610(2)
Accounting for Variances 612(1)
Transferred-In Costs in Process Costing 612(5)
Transferred-In Costs and the Weighted-Average Method 614(1)
Transferred-In Costs and the FIFO Method 615(2)
Points to Remember about Transferred-In Costs 617(1)
Hybrid-Costing Systems 617(1)
Concepts in Action: Hybrid Costing for Customized Shoes at Adidas 618(2)
Problem for Self-Study 618(1)
Decision Points 619(1)
Appendix: Operation Costing 620(12)
Terms to Learn 623(1)
Assignment Material 623(8)
Video Case: Nontucket Nectars 631(1)
Spoilage, Rework, and Scrap 632(27)
Terminology 633(1)
Different Types of Spoilage 633(1)
Normal Spoilage 633(1)
Abnormal Spoilage 634(1)
Process Costing and Spoilage 634(4)
Count All Spoilage 634(1)
The Five-Step Procedure for Process Costing with Spoilage 635(2)
Weighted-Average Method and Spoilage 637(1)
Global Surveys of Company Practice: Rejection in the Electronics Industry 638(4)
FIFO Method and Spoilage 638(2)
Standard-Costing Method and Spoilage 640(1)
Journal Entries 640(2)
Inspection Points and Allocating Costs of Normal Spoilage 642(1)
Job Costing and Spoilage 642(2)
Job Costing and Rework 644(1)
Accounting for Scrap 645(2)
Recognizing Scrap at the Time of Its Sale 645(1)
Recognizing Scrap at the Time of Its Production 646(1)
Concepts in Action: Managing Waste and Environmental Costs at Toyota 647(2)
Problem for Self-Study 648(1)
Decision Points 648(1)
Appendix: Inspection and Spoilage at Various Stages of Completion in Process Costing 649(10)
Terms to Learn 651(1)
Assignment Material 651(7)
Case: The United Libbey-Nippon Plant 658(1)
Balanced Scorecard: Quality, Time, and the Theory of Constraints 659(32)
Part One: Quality as a Competitive Tool 660(1)
The Financial Perspective: Costs of Quality 661(2)
The Customer Perspective: Nonfinancial Measures of Customer Satisfaction 663(1)
The Internal-Business-Process Perspective: Analyzing Quality Problems and Improving Quality 664(4)
Control Charts 664(1)
Pareto Diagrams 665(1)
Cause-and-Effect Diagrams 665(1)
Relevant Costs and Benefits of Evaluating Quality Improvement 666(2)
Focus on Values and Behaviors: The Cost of Quality Failure at Firestone 668(1)
Nonfinancial Measures of Internal-Business-Process Quality 668(1)
The Learning-and-Growth Perspective for Quality Improvements 669(1)
Evaluating Quality Performance 669(1)
Advantages of COQ Measures 669(1)
Advantages of Nonfinancial Measures of Quality 669(1)
Part Two: Time as a Competitive Tool 670(1)
Customer-Response Time and On-Time Performance 670(1)
Time Drivers and Costs of Time 671(1)
Uncertainty and Bottlenecks as Drivers of Time 671(1)
Concepts in Action: Overcoming Bottlenecks on the Internet 672(3)
Relevant Revenues and Costs of Time 673(2)
Part Three: Theory of Constraints and Throughput-Contribution Analysis 675(1)
Managing Bottlenecks 675(3)
Balanced Scorecard and Time-Related Measures 678(13)
Problem for Self-Study 678(1)
Decision Points 679(1)
Terms to Learn 680(1)
Assignment Material 680(10)
Video Case: Ritz-Carlton Hotel Company 690(1)
Inventory Management, Just-in-Time, and Backflush Costing 691(33)
Inventory Management in Retail Organizations 691(6)
Costs Associated with Goods for Sale 692(1)
Economic-Order-Quantity Decision Model 692(2)
When to Order, Assuming Certainty 694(1)
Safety Stock 695(2)
Estimating Inventory-Related Relevant Costs and Their Effects 697(1)
Considerations in Obtaining Estimates of Relevant Costs 697(1)
Cost of a Production Error 697(1)
Conflict Between the EOQ Decision Model and Managers` Performance Evaluation 698(1)
Just-in-Time Purchasing 698(4)
JIT Purchasing and EOQ Model Parameters 699(1)
Relevant Costs of JIT Purchasing 699(1)
Supplier Evaluation and Relevant Costs of Quality and Timely Deliveries 700(1)
JIT Purchasing, Planning and Control, and Supply-Chain Analysis 701(1)
Inventory Management and MRP 702(1)
Global Surveys of Company Practice: Challenges in Securing the Benefits of Supply-Chain Management 703(1)
Inventory Management and JIT Production 703(2)
Effect of JIT Systems on Product Costing 704(1)
Financial Benefits of JIT and Relevant Costs 704(1)
Concepts in Action: After the Encore: Just-in-Time Live Concert CDs 705(2)
Enterprise Resource Planning (ERP) Systems 706(1)
Performance Measures and Control in JIT Production 706(1)
Focus on Values and Behaviors: Challenges of Inventory Valuation and JIT Implementation 707(1)
Backflush Costing 707(17)
Simplified Normal or Standard Costing 707(3)
Accounting for Variances 710(3)
Special Considerations in Backflush Costing 713(1)
Problem for Self-Study 714(1)
Decision Points 715(1)
Terms to Learn 716(1)
Assignment Material 716(7)
Video Case: Regal Marine 723(1)
Part Six Investment Decisions and Management Control Systems 724(101)
Capital Budgeting and Cost Analysis 724(35)
Two Dimensions of Cost Analysis 724(1)
Stages of Capital Budgeting 725(1)
Discounted Cash Flow 726(4)
Net Present Value Method 727(1)
Internal Rate-of-Return Method 728(2)
Comparison of Net Present Value and Internal Rate-of-Return Methods 730(1)
Sensitivity Analysis 730(1)
Payback Method 731(1)
Uniform Cash Flows 731(1)
Nonuniform Cash Flows 732(1)
Accrual Accounting Rate-of Return Method 732(1)
Evaluating Managers and Goal Congruence Issues 733(1)
Relevant Cash Flows in Discounted Cash Flow Analysis 734(1)
Global Surveys of Company Practice: Comparison of Capital Budgeting Methods 735(5)
Relevant After-Tax Flows 736(1)
Categories of Cash Flows 737(3)
Managing the Project 740(1)
Focus on Values and Behaviors: Long-Term Contracts and Performance Evaluation at Enron 741(1)
Strategic Considerations in Capital Budgeting 741(1)
Global Surveys of Company Practice: Global Budgeting at AES Corporation 742(4)
Customer Value and Capital Budgeting 743(1)
Investment in Research and Development 743(1)
Problem for Self-Study 743(2)
Decision Points 745(1)
Appendix: Capital Budgeting and Inflation 746(13)
Terms to Learn 748(1)
Assignment Material 748(10)
Video Case: Capital Budgeting at Pearson Education 758(1)
Management Control Systems, Transfer Pricing, and Multinational Considerations 759(32)
Management Control Systems 760(1)
Evaluating Management Control Systems 760(1)
Organization Structure and Decentralization 761(3)
Benefits of Decentralization 762(1)
Costs of Decentralization 762(1)
Comparison of Benefits and Costs 763(1)
Decentralization in Multinational Companies 763(1)
Choices About Responsibility Centers 764(1)
Transfer Pricing 764(1)
An Illustration of Transfer Pricing 765(3)
Market-Based Transfer Prices 768(1)
Perfectly Competitive Market Case 768(1)
Distress Prices 768(1)
Cost-Based Transfer Prices 769(3)
Full-Cost Bases 769(2)
Variable Cost Bases 771(1)
Prorating the Difference Between Maximum and Minimum Transfer Prices 771(1)
Dual Pricing 772(1)
Negotiated Transfer Prices 772(1)
A General Guideline for Transfer-Pricing Situations 773(1)
Global Surveys of Company Practice: Domestic and Multinational Transfer-Pricing Practices 774(2)
Multinational Transfer-Pricing and Tax Considerations 776(1)
Concepts in Action: U.S. Internal Revenue Service, Japanese National Tax Agency, and Transfer-Pricing Games 777(2)
Focus on Values and Behaviors: Transfer Pricing Pressures 779(12)
Problem for Self-Study 779(2)
Decision Points 781(1)
Terms to Learn 781(1)
Assignment Material 782(8)
Case: Information Systems Corporation 790(1)
Performance Measurement, Compensation, and Multinational Considerations 791(34)
Financial and Nonfinancial Performance Measures 792(1)
Choosing Among Different Performance Measures: Step 1 793(5)
Return on Investment 793(2)
Residual Income 795(1)
Economic Value Added 796(1)
Return on Sales 797(1)
Comparing Performance Measures 798(1)
Choosing the Time Horizon of the Performance Measures: Step 2 798(1)
Global Surveys of Company Practice: Key Financial Performance Measures Used Around the Globe 799(1)
Choosing Alternative Definitions for Performance Measures: Step 3 800(1)
Choosing Measurement Alternatives for Performance Measures: Step 4 800(3)
Current Cost 800(1)
Long-Term Assets: Gross or Net Book Value? 801(2)
Choosing Target Levels of Performance: Step 5 803(1)
Choosing the Timing of Feedback: Step 6 803(1)
Performance Measurement in Multinational Companies 804(1)
Calculating the Foreign Division`s ROI in the Foreign Currency 804(1)
Calculating the Foreign Division`s ROI in U.S. Dollars 805(1)
Distinction Between Managers and Organization Units 805(3)
The Basic Trade-Off: Creating Incentives versus Imposing Risk 806(1)
Intensity of Incentives and Financial and Nonfinancial Measurements 807(1)
Benchmarks and Relative Performance Evaluation 807(1)
Performance Measures at the Individual Activity Level 808(1)
Performing Multiple Tasks 808(1)
Team-Based Compensation Arrangements 808(1)
Executive Performance Measures and Compensation 809(1)
Concepts in Action: CEO Compensation and Company Performance 810(1)
Strategy and Levers of Control 811(1)
Focus on Values and Behaviors: The Courage to Say No 811(14)
Problem for Self-Study 813(1)
Decision Points 814(1)
Terms to Learn 815(1)
Assignment Material 815(9)
Video Case: McDonald`s Corporation 824(1)
Appendix A: Global Surveys of Company Practice 825(4)
Appendix B: Recommended Readings 829(4)
Appendix C: Notes on Compound Interest and Interest Tables 833(8)
Appendix D: Cost Accounting in Professional Examinations 841(4)
Glossary 845(12)
Author Index 857(2)
Company Index 859(2)
Subject Index 861

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원가회계 모든 분야의 과제 총 집합.<br />
원서 홈그린 Cost accounting 과제 + 김성기 원가회계 과제 + 웅지아카데미 원가회계 과제

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