Cost accounting : a managerial emphasis /

Horngren, Charles T.

Cost accounting : a managerial emphasis / Charles T. Horngren, Srikant M. Datar, Madhav V. Rajan. - Fourteenth edition. Horizon edition. - Harlow, Essex, England : Pearson Education Limited, c2013. - 892 pages : illustrations ; 28 cm

"Pearson Horizon editions."--Copyright page. "Authorized adaptation from the Global edition, entitled Cost accounting: A Managerial Emphasis, 14th edition, ISBN 9780273753872 by Charles T. Horngren, Srikant M. Datar and Madhav V. Rajan, published by Pearson Education c2013."--Copyright page.

The Manager and management accounting -- 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 measurements, compensation, and multinational considerations.

9780273779858 0273779850


Cost accounting

HF5686 / C8H78 2013
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