Cost accounting : a managerial emphasis /
Charles T. Horngren, Srikant M. Datar, George Foster.
- Twelfth edition.
- xxviii, 868 pages. : illustrations (some color) ; 29 cm.
Includes bibliographical references (pages 829-831) and indexes.
pt. 1. Cost accounting fundamentals -- 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 -- pt. 2. Tools for planning and control -- 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 -- pt. 3 Cost information for decisions -- Determining how costs behave -- Decision making and relevant information -- Pricing decisions and cost management -- pt. 4. Cost allocation and revenues -- Strategy, balanced scorecard, and strategic profitability analysis -- Cost allocation, customer-profitability analysis, and sales-variance analysis -- pt. 5. Quality and JIT -- 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 backflush costing -- pt. 6. Investment decisions and management control systems -- Capital budgeting and cost analysis -- Management control systems, transfer pricing, and multinational considerations -- Performance measurement, compensation, and multinational considerations.