Cost accounting : a managerial emphasis / Charles T. Horngren ... [et al.]Material type: TextSeries: Charles T. Horngren series in accounting: Publisher: Upper Saddle River, NJ : Pearson Prentice Hall, c2009Edition: 13th edDescription: xxvii, 870 p. : ill. (chiefly col.) ; 29 cmISBN: 9780136126638 (casebound); 0136126634 (casebound)Subject(s): Cost accountingDDC classification: 658.1511 LOC classification: HF5686.C8 | H59 2009HF5686.C8 | H59 2009
|Item type||Current location||Call number||Status||Date due||Barcode|
|Books||Centeral Library First floor - Management||658.1511 H.C.C 2009 (Browse shelf)||Available||27272|
|Books||Centeral Library First floor - Management||658.1511 H.C.C 2009 (Browse shelf)||Available||12514|
Includes bibliographical references (p. 832-835).
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 -- Performance measurement, compensation, and multinational considerations