Horngren’s Cost Accounting- A Managerial Emphasis (GE)16版
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1.Use the most current information to prepare students for their field
(1)Emphasis on Global Issues reflect today’s increasingly global business environment.
(2)Focus on merchandising and service sectors (versus traditional manufacturing settings) highlight the shifts in the US and world economies.
(3)Emphasis on sustainability as one of the critical managerial challenges of the coming decades.
(4)More focus on the role of accounting concepts and systems in fostering and supporting innovation and entrepreneurial activities in firms.
(5)Cutting-edge topics are covered.
2.Provide a solid presentation of accounting hallmarks with a great emphasis on strategy
(1)Strategy maps are presented as a useful tool to implement the balanced scorecard and a simplified presentation of how income statements of companies can be analyzed from the strategic perspective of product differentiation or cost leadership.
(2)Try It examples are simple and focus on key ideas or concepts. They are located after a particular concept or calculation, and invite student to practice what they have just learned.
(3)Becker Multiple Choice Questions in the assignment material probe students’ knowledge of the chapter material and their ability to think critically about key concepts. ?
(4)Opening Vignettes. Each chapter opens with a vignette on a real company situation. The vignettes get students engaged in a business situation, or dilemma, illustrating why and how the concepts in the chapter are relevant in business.
(5)Concepts in Action Boxes. Found in every chapter, these boxes cover real-world cost accounting issues across a variety of industries including automobile racing, defense contracting, entertainment, manufacturing, and retailing.
作者： Srikant M. Datar, Madhav V. Rajan
新功能介紹- 出版社：華泰文化
新功能介紹 - 出版日期：2017/08/09
- 語言：英文
▲田男頭部遭石頭砸傷、背部被砍，送醫縫了5針。（圖／東森新聞／下同）地方中心／花蓮報導
花蓮縣秀林鄉富世村1名16歲尤姓少女，和兩名表哥到卡拉OK慶生，她指控，離開時被4名男子搭訕，並告知表哥；兩名表哥持刀、棍棒，反遭對方奪走受傷。雙方各說各話，互控傷害。
據了解，3日晚間，尤姓少女和田姓表哥（19歲）和尤姓表哥（17歲），到部落內一間KTV唱歌；同時間，葉姓現役軍人（憲兵）、張姓現役軍人（海陸陸戰隊）等4人也在現場消費。
▲▼雙方都掛彩，互控傷害。挨打的尤姓男子父親表示，對方一行4個人喝醉酒，在小吃店外勾搭姪女，導致他的兒子跟姪子找對方理論，雙方爆發衝突；他說，兒子想跟當事人理論，「說你為什麼要去勾搭妹妹，你要對妹妹怎麼樣」，結果就打起來，兒子身上沒帶武器。
田男見表弟被打傷，返家拿菜刀前往助陣，結果遭奪刀，背部被砍縫5針，頭部也遭石頭砸傷；兩派人馬從部落一路打到台八線道路村落入口，雙方都掛彩。尤男指控這根本是殺人未遂。
尤父說，打人的4人中有兩人是現役軍人，質疑警方沒及時回報單位主官，「我們按照以前的法令，這個當軍人的早就被帶走了。」富士派出所所長林金章表示，由於雙方各持一詞，4人說沒勾搭少女，已通知憲兵隊協助調查。
▼富士派出所所長林金章。 博客來 博客來網路書店
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