Cost Accounting : A Managerial Emphasis

KEY BENEFIT: Horngrenrs"s Cost Accounting defined the cost accounting market and continues to innovate today by consistently integrating the most current practice and theory. This acclaimed, number one market-leading book embraces the basic theme of "different costs for different purposes." It reaches beyond cost accounting procedures to consider concepts, analyses, and management. This latest edition of Cost Accounting incorporates the latest research and most up-to-date thinking into all relevant chapters. KEY TOPICS: Professional issues related to Management Accounting and Management Accountants are emphasized. Chapter topics cover the accountant's role in the organization to performance measurement, compensation, and multinational considerations. MARKET: For future accountants who want to enhance their understanding ofand ability tosolve cost accounting problems.

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
Table of Contents provided by Publisher. All Rights Reserved.

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Cost Accounting : A Managerial Emphasis

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Table of Contents

Supplemental Materials