Cost accounting: a managerial emphasis. /
Charles T. Horngren et al...
- 3rd ed.
- New Jersey: Prentice Hall, c2004.
- xxiv, 909 + various pagings: ill.; 28cm.
Includes index.
Contents: 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 -- Tools for planning and control -- Master budgetand responsibility accounting -- Flexible budgets, variances, and management control: I -- Flexible budgets, variances, and management control: II -- Income effects of alternative inventory costing methods -- Cost information for decisions -- Determining how costs behave -- Decision making and relevant information -- Pricing decisions, product profitability decisions, and cost management -- Strategy, balanced scorcard, strategic profitability analysis -- Cost allocation and revenues -- Cost allocation -- Cost allocation: joint proceducts and byproducts -- Revenues, sales variances, and customer profitability analysis -- Process costing --Quality and jit -- Spoilage, rework, and scrap -- Cost management: quality, time, and the theory of constraints -- Inventory management, just-in-time, and backflush costing -- Capital budgeting -- Capital budgeting and cost analysis -- Capital budgeting: a closer look -- Management control systems -- Management control systems, tranfer pricing, and multinational considerations -- Performance measurement, compensation, and multinational considerations -- Appendix A: notes on compound interest interest tables -- Appendix B: cost accounting in professional examinations.