Cost accounting : a managerial emphasis /
Charles T. Horngren, Srikant M. Datar and Madhav V. Rajan
- Fifteenth Edition
- Boston: Pearson, 2015.
- xxi, 938 pages : illustrations ; 28 cm.
Includes index.
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