Cost accounting : a managerial emphasis / Charles T. Horngren, Stanford University, Srikant M. Datar, Harvard University, Madhav V. Rajan, Stanford University.

By: Horngren, Charles T, 1926-
Contributor(s): Datar, Srikant M [author] | Rajan, Madhav V [author]
Publisher: Essex, England: Pearson Education, [2015]Edition: Fifteenth edition; Global editionDescription: 960 pages : color illustrations, charts ; 28 cmContent type: text Media type: unmediated Carrier type: volumeISBN: 9781292018225Subject(s): Cost accountingDDC classification: 658.15/11 LOC classification: HF5686.C8 | H59 2015
Contents:
Table of Contents 1 The Manager and Management Accounting 2 An Introduction to Cost Terms and Purposes 3 Cost?Volume?Profit Analysis 4 Job Costing 5 Activity-Based Costing and Activity-Based Management 6 Master Budget and Responsibility Accounting 7 Flexible Budgets, Direct-Cost Variances, and Management Control 8 Flexible Budgets, Overhead Cost Variances, and Management Control 9 Inventory Costing and Capacity Analysis 10 Determining How Costs Behave 11 Decision Making and Relevant Information 12 Strategy, Balanced Scorecard, and Strategic Profitability Analysis 13 Pricing Decisions and Cost Management 14 Cost Allocation, Customer-Profitability Analysis, and Sales-Variance Analysis 15 Allocation of Support-Department Costs, Common Costs, and Revenues 16 Cost Allocation: Joint Products and Byproducts 17 Process Costing 18 Spoilage, Rework, and Scrap 19 Balanced Scorecard: Quality and Time 20 Inventory Management, Just-in-Time, and Simplified Costing Methods 21 Capital Budgeting and Cost Analysis 22 Management Control Systems, Transfer Pricing, and Multinational Considerations 23 Performance Measurement, Compensation, and Multinational Considerations
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Includes bibliographical references and index.

Table of Contents

1 The Manager and Management Accounting
2 An Introduction to Cost Terms and Purposes
3 Cost?Volume?Profit Analysis
4 Job Costing
5 Activity-Based Costing and Activity-Based Management
6 Master Budget and Responsibility Accounting
7 Flexible Budgets, Direct-Cost Variances, and Management Control
8 Flexible Budgets, Overhead Cost Variances, and Management Control
9 Inventory Costing and Capacity Analysis
10 Determining How Costs Behave
11 Decision Making and Relevant Information
12 Strategy, Balanced Scorecard, and Strategic Profitability Analysis
13 Pricing Decisions and Cost Management
14 Cost Allocation, Customer-Profitability Analysis, and Sales-Variance Analysis
15 Allocation of Support-Department Costs, Common Costs, and Revenues
16 Cost Allocation: Joint Products and Byproducts
17 Process Costing
18 Spoilage, Rework, and Scrap
19 Balanced Scorecard: Quality and Time
20 Inventory Management, Just-in-Time, and Simplified Costing Methods
21 Capital Budgeting and Cost Analysis
22 Management Control Systems, Transfer Pricing, and Multinational Considerations
23 Performance Measurement, Compensation, and Multinational Considerations

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