Cost accounting : a managerial emphasis / Charles T. Horngren ... [et al.].

Contributor(s): Horngren, Charles T, 1926-
Language: English Series: Charles T. Horngren series in accountingPublisher: Upper Saddle River, NJ : Pearson Prentice Hall, c2009Edition: Thirteenth editionDescription: xxvii, 870 pages : illustrations (chiefly color) ; 29 cmContent type: text Media type: unmediated Carrier type: volume ISBN: 9810698852; 9789810698850Subject(s): Cost accountingDDC classification: 658.15/11 LOC classification: HF5686.C8 | H59 2009Online resources: Table of contents only
Contents:
The accountant's role in the organization -- An introduction to cost terms and purposes -- Cost-volume-profit analysis -- Job costing -- Activity-based costing and activity-based management -- Master budget and responsibility accounting -- Flexible budgets, direct-cost variances, and management control -- Flexible budgets, overhead cost variances, and management control -- Inventory costing and capacity analysis -- Determining how costs behave -- Decision making and relevant information -- Pricing decisions and cost management -- Strategy, balanced scorecard, and strategic profitability analysis -- Cost allocation, customer-profitability analysis, and sales-variance analysis -- Allocation of support-department costs, common costs, and revenues -- Cost allocation : joint products and byproducts -- Process costing -- Spoilage, rework, and scrap -- Balanced scorecard : quality, time, and the theory of constraints -- Inventory management, just-in-time, and simplified costing methods -- Capital budgeting and cost analysis -- Management control systems, transfer pricing, and multinational -- Considerations -- Performance measurement, compensation, and multinational considerations -- Performance measurement, compensation, and multinational considerations.
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SUBJECT REFERENCE 		658.1511 C823 2009 (Browse shelf) Available CITU-CL-38302
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Rev. ed. of: Cost accounting : a managerial emphasis / Charles T. Horngren, Srikant M. Datar, George Foster. 12th ed.

Includes bibliographical references (p. 832-835) and indexes.

The accountant's role in the organization -- An introduction to cost terms and purposes -- Cost-volume-profit analysis -- Job costing -- Activity-based costing and activity-based management -- Master budget and responsibility accounting -- Flexible budgets, direct-cost variances, and management control -- Flexible budgets, overhead cost variances, and management control -- Inventory costing and capacity analysis -- Determining how costs behave -- Decision making and relevant information -- Pricing decisions and cost management -- Strategy, balanced scorecard, and strategic profitability analysis -- Cost allocation, customer-profitability analysis, and sales-variance analysis -- Allocation of support-department costs, common costs, and revenues -- Cost allocation : joint products and byproducts -- Process costing -- Spoilage, rework, and scrap -- Balanced scorecard : quality, time, and the theory of constraints -- Inventory management, just-in-time, and simplified costing methods -- Capital budgeting and cost analysis -- Management control systems, transfer pricing, and multinational -- Considerations -- Performance measurement, compensation, and multinational considerations -- Performance measurement, compensation, and multinational considerations.

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