Rev. ed. of: Cost accounting : a managerial emphasis / Charles T. Horngren ... [et al.]. 14th ed.

Includes bibliographical references and index.

Table of Contents

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.Pricing Decisions and Cost Management;
13.Strategy,Balanced Scorecard,and strategic Profitability Analysis;
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 Time,and the Theory of Constraints;
20.Inventory Management,Just-in-Time,and Simplified Costing Methods;
21.Capital Budgeting and Cost Analysis;
22.management Control System,Transfer Pricing,and Multinational Considerations;
23.Performance Measurement,Compensation,and Multinational Considerations.