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Cost accounting : a managerial emphasis / Charles T. Horngren, Srikant M. Datar, George Foster.

By: Contributor(s): Material type: TextPublication details: Upper Saddle River, NJ : Pearson Prentice Hall, c2006.Edition: 12th edDescription: xxviii, 868 p. : ill. (some col.) ; 29 cmISBN:
  • 0131495380
Subject(s): LOC classification:
  • HF5686.C8 H59 2006
Contents:
pt. 1. Cost accounting fundamentals -- 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 -- pt. 2. Tools for planning and control -- 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 -- pt. 3 Cost information for decisions -- Determining how costs behave -- Decision making and relevant information -- Pricing decisions and cost management -- pt. 4. Cost allocation and revenues -- Strategy, balanced scorecard, and strategic profitability analysis -- Cost allocation, customer-profitability analysis, and sales-variance analysis -- pt. 5. Quality and JIT -- 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 backflush costing -- pt. 6. Investment decisions and management control systems -- Capital budgeting and cost analysis -- Management control systems, transfer pricing, and multinational considerations -- Performance measurement, compensation, and multinational considerations.
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Books Methodist University Library Main General Stacks Reference HF5686.C8 H59 2006 (Browse shelf(Opens below)) Available 15920

pt. 1. Cost accounting fundamentals --
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 --
pt. 2. Tools for planning and control --
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 --
pt. 3 Cost information for decisions --
Determining how costs behave --
Decision making and relevant information --
Pricing decisions and cost management --
pt. 4. Cost allocation and revenues --
Strategy, balanced scorecard, and strategic profitability analysis --
Cost allocation, customer-profitability analysis, and sales-variance analysis --
pt. 5. Quality and JIT --
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 backflush costing --
pt. 6. Investment decisions and management control systems --
Capital budgeting and cost analysis --
Management control systems, transfer pricing, and multinational considerations --
Performance measurement, compensation, and multinational considerations.

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