Cost accounting : a managerial emphasis / Charles T. Horngren, Srikant M. Datar, George Foster.
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TextPublication details: Upper Saddle River, NJ : Pearson Prentice Hall, c2006.Edition: 12th edDescription: xxviii, 868 p. : ill. (some col.) ; 29 cmISBN: - 0131495380
- HF5686.C8 H59 2006
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| HF5686.C8 B559 2008 Cost management : | HF5686.C8 C6 1996 Cost management : | HF5686.C8 H238 2011 Cornerstones of cost accounting / | HF5686.C8 H59 2006 Cost accounting : | HF5686.C8 K266 1998 Cost & effect : | HF5686.C8 M224 2006 Fundamentals of cost accounting / | HF5686.C8 M224 2006 Fundamentals of cost accounting / |
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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