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Cost accounting : a managerial emphasis / Charles T. Horngren ... [et al.].

Contributor(s): Horngren, Charles T, 1926- | Datar, Srikant M | Foster, George | Rajan, Madhav | Ittner, Christopher.
Series: Charles T. Horngren series in accounting.Publisher: Upper Saddle River, NJ ; New Delhi : Pearson Prentice Hall , 2009Edition: 13th ed.Description: 896 p. : ill. ; 28 cm.ISBN: 9780136126638 (casebound); 0136126634 (casebound); 9788131725535.Subject(s): Cost accountingDDC classification: 658.15/11
Contents:
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.
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Includes bibliographical references and indexes.

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.

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Other editions of this work

Cost accounting : by Horngren, Charles T., ©1994

Pearson Prentice Hall, (Upper Saddle River, NJ, | New Delhi :) xx, 969 p. : ill. ; 29 cm.



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