Cost Accounting: A Managerial Emphasis
by Horngren, Charles T.; Foster, George; Datar, Srikant M.Edition: 9th
Format: Hardcover
Pub. Date: 1996-08-01
Publisher(s): Pearson College Div
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Summary
Studying cost accounting is one of the best business decisions a student can make. Why? Because success in any business-from the smallest corner store to the largest multinational corporation-requires the use of cost accounting principles and practices. Cost accounting provides key data to managers for planning and controlling, as well as for costing products, services, and customers.
Table of Contents
| Cost Accounting Fundamentals | |
| The Accountant's Role in the Organization | |
| An Introduction to Cost Terms and Purposes | |
| Cost-Volume-Profit Relationships | |
| Costing Systems and Activity-Based Costing I: Service and Merchandising Applications | |
| Costing Systems and Activity-Based Costing II: Manufacturing Applications | |
| Tools For Planning And Control | |
| Master Budget and 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 | |
| Relevant Revenues, Relevant Costs, and the Decision Process | |
| Pricing Decisions, Product Profitability Decisions, and Cost Management | |
| Cost Allocation And Revenues | |
| Cost Allocation I | |
| Cost Allocation II | |
| Cost Allocation: Joint Products and Byproducts | |
| Revenues, Revenue Variances, and Customer-Profitability Analysis | |
| Process Costing Systems | |
| Quality and JIT | |
| Spoilage, Reworked Units, and Scrap | |
| Cost Management: Quality, Time, and the Theory of Constraints | |
| Operation Costing, Just-in-Time Systems, and Backflush Costing | |
| Inventory Management and Just-in-Time Systems | |
| Capital Budgeting | |
| Capital Budgeting and Cost Analysis | |
| Capital Budgeting: A Closer Look | |
| Management Control Systems | |
| Measuring Input Mix, Yield, and Productivity | |
| Control Systems, Decentralization, Transfer Pricing and Multinational Considerations | |
| Systems Choice: Performance Measurement and Compensation | |
| Table of Contents provided by Publisher. All Rights Reserved. |
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