Cost Accounting

by Horngren, Charles T.; Datar, Srikant M.; Rajan, Madhav V.

• ISBN13: 9780132109178
• ISBN10: 0132109174
• Additional ISBN(s): 9780135628522
• Edition: 14th
• Format: Hardcover
• Copyright: 2011-01-04
• Publisher: Prentice Hall
• More Book Details

Summary

KEY BENEFIT: Horngren#x19;s Cost Accountingdefined the cost accounting market and continues to innovate today by consistently integrating the most current practice and theory. This acclaimed, number one market-leading book embraces the basic theme of #x1C;different costs for different purposes.#x1D; It reaches beyond cost accounting procedures to consider concepts, analyses, and management. This latest edition of Cost Accounting incorporates the latest research and most up-to-date thinking into all relevant chapters. MARKET: For future accountants who want to enhance their understanding of-and ability to-solve cost accounting problems.

Table of Contents

Chapter 1. The Accountant’s Role in the Organization

Chapter 2. An Introduction to Cost Terms and Purposes

Chapter 3. Cost-Volume-Profit Analysis

Chapter 4. Job Costing

Chapter 5. Activity-Based Costing and Activity-Based Management

Chapter 6. Master Budget and Responsibility Accounting

Chapter 7. Flexible Budgets, Direct-Cost Variances, and Management Control

Chapter 8. Flexible Budgets, Overhead Cost Variances, and Management Control

Chapter 9. Inventory Costing and Capacity Analysis

Chapter 10. Determining How Costs Behave

Chapter 11. Decision Making and Relevant Information

Chapter 12. Pricing Decisions and Cost Management

Chapter 13. Strategy, Balanced Scorecard, and Strategic Profitability Analysis

Chapter 14. Cost Allocation, Customer-Profitability Analysis, and Sales-Variance Analysis

Chapter 15. Allocation of Support-Department Costs, Common, Costs, and Revenues

Chapter 16. Cost Allocation: Join Products and Byproducts

Chapter 17. Process Costing

Chapter 18. Spoilage, Rework, and Scrap

Chapter 19. Balanced Scorecard: Quality, Time, and the Theory of Constraints

Chapter 20. Inventory Management, Just-in-Time, and Simplified Costing Methods

Chapter 21. Capital Budgeting and Cost Analysis

Chapter 22. Management Control Systems, Transfer Pricing, and Multinational Considerations

Chapter 23. Performance Measurement, Compensation, and Multinational Considerations