Cost accounting : a managerial emphasis / Charles T. Horngren, Srikant M. Datar, Madhav V. Rajan.
Material type:
TextPublisher: Upper Saddle River, N.J. : Pearson/Prentice Hall, [2012]Publisher: ©2012. Edition: Fourteenth editionDescription: xxi, 869 pages : color illustrations ; 29 cmContent type: - text
- unmediated
- volume
- 9780273753872
- 0273953878
- 9780132109178 (hbk. : alk. paper)
- 0132109174 (hbk. : alk. paper)
- Cost accounting.
- 657.42 22 H.C.C
- HF5686.C8 H59 2012
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| 657.42 D.C.C. Costing : an introduction / | 657.42 D.C.C Cost and management accounting / | 657.42 H.A.M محاسبة التكاليف فى قطاع المنشآت الخدمية من منظورها التقليدى والمعاصر / | 657.42 H.C.C Cost accounting : a managerial emphasis / | 657.42 H.C.C Cost accounting : a managerial emphasis / | 657.42 H.C.C Cost accounting : a managerial emphasis / | 657.42 H.C.C Cost accounting : a managerial emphasis / |
Rev. ed. of: Cost accounting : a managerial emphasis / Charles T. Horngren ... [et al.]. 13th ed.
Includes bibliographical references and index.
Chapter 1. The Accountant's Role in the OrganizationChapter 2. An Introduction to Cost Terms and PurposesChapter 3. Cost-Volume-Profit AnalysisChapter 4. Job CostingChapter 5. Activity-Based Costing and Activity-Based ManagementChapter 6. Master Budget and Responsibility AccountingChapter 7. Flexible Budgets, Direct-Cost Variances, and Management ControlChapter 8. Flexible Budgets, Overhead Cost Variances, and Management ControlChapter 9. Inventory Costing and Capacity AnalysisChapter 10. Determining How Costs BehaveChapter 11. Decision Making and Relevant InformationChapter 12. Pricing Decisions and Cost ManagementChapter 13. Strategy, Balanced Scorecard, and Strategic Profitability AnalysisChapter 14. Cost Allocation, Customer-Profitability Analysis, and Sales-Variance AnalysisChapter 15. Allocation of Support-Department Costs, Common, Costs, and RevenuesChapter 16. Cost Allocation: Join Products and ByproductsChapter 17. Process CostingChapter 18. Spoilage, Rework, and ScrapChapter 19. Balanced Scorecard: Quality, Time, and the Theory of ConstraintsChapter 20. Inventory Management, Just-in-Time, and Simplified Costing MethodsChapter 21. Capital Budgeting and Cost AnalysisChapter 22. Management Control Systems, Transfer Pricing, and Multinational ConsiderationsChapter 23. Performance Measurement, Compensation, and Multinational Considerations
Emphasizing the 'different costs for different purposes', this text focuses on strategy and the decision making process. It is aimed at undergraduate and MBA students taking a cost or management accounting course.
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