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Cost accounting :

Horngren, Charles T.

Cost accounting : a managerial emphasis / Charles T. Horngren, Srikant M. Datar, George Foster, Madhav V. Rajan, Christopher Ittner - 13th ed. - Upper Saddle River, NJ : Pearson Prentice Hall, 2009 - xxv, 870 p. : ill. (chiefly col.) ; 29 cm.

Rev. ed. of: Cost accounting : a managerial emphasis / Charles T. Horngren, Srikant M. Datar, George Foster. 12th ed.

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 --
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 --
Determining how costs behave --
Decision making and relevant information --
Pricing decisions and cost management --
Strategy, balanced scorecard, and strategic profitability analysis --
Cost allocation, customer-profitability analysis, and sales-variance analysis --
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 simplified costing methods --
Capital budgeting and cost analysis --
Management control systems, transfer pricing, and multinational --
Considerations --
Performance measurement, compensation, and multinational considerations --
Performance measurement, compensation, and multinational considerations.

9788120335646


Cost accounting.

658.1511 / H7845
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