Cost accounting : a managerial emphasis / Charles T. Horngren, Stanford University, Srikant M. Datar, Harvard University, Madhav V. Rajan, Stanford University.

Includes bibliographical references and 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

Horngren: Cost Accounting leads the market because of its strong emphasis on decision making, extensive real-world examples provided in a modular, flexible format and is supported by a large quantity and range of assignment material. This text focuses on how cost accounting helps managers make better decisions by using financial and nonfinancial information better.