Cost accounting a managerial emphasis Charles T. Horngren, George Foster, Srikant M. Datar

Enhanced descriptions from Syndetics:

This acclaimed, number one market-leading text embraces the basic theme of 'different costs for different purposes'. Cost Accounting, Tenth Edition reaches beyond cost accounting procedures to consider concepts, analyses, and management. For one or two term Junior/Senior level courses in Cost/Management Accounting. Also suitable for MBA level courses. *NEW - Clearer writing, more streamlined presentations, and better explanations - Improves coverage throughout the text, including essential concepts in cost-volume-profit analysis; job costing methods; activity-based-costing; variance analysis; and process costing. *NEW - Basics of activity-based-costing (ABC) now presented in a single new chapter - Yet the linkages to simpler job-costing systems are developed. *NEW - A new chapter describes the applications of management accounting to strategy - This chapter covers topics on the implementation of strategy using the balanced scorecard, a method by which accounting information can be used to evaluate strategy, reengineering, and downsizing. The topics in this chapter are new to all cost accounting and management accounting textbooks. *NEW - Process costing now is rewritten to use the

Table of contents provided by Syndetics

• I Cost Accounting Fundamentals
• 1 The Accountant's Role in the Organization
• 2 An Introduction to Cost Terms and Purposes
• 3 Cost-Volume-Profit Relationships
• 4 Costing Systems and Activity-Based Costing I: Service and Merchandising Applications
• 5 Costing Systems and Activity-Based Costing II: Manufacturing Applications
• II Tools For Planning And Control
• 6 Master Budget and Responsibility Accounting
• 7 Flexible Budgets, Variances, and Management Control I
• 8 Flexible Budgets, Variances, and Management Control II
• 9 Income Effects of Alternative Inventory-Costing Methods
• III Cost Information For Decisions
• 10 Determining How Costs Behave
• 11 Relevant Revenues, Relevant Costs, and the Decision Process
• 12 Pricing Decisions, Product Profitability Decisions, and Cost Management
• IV Cost Allocation And Revenues
• 13 Cost Allocation I
• 14 Cost Allocation II
• 15 Cost Allocation: Joint Products and Byproducts
• 16 Revenues, Revenue Variances, and Customer-Profitability Analysis
• 17 Process Costing Systems
• V Quality and JIT
• 18 Spoilage, Reworked Units, and Scrap
• 19 Cost Management: Quality, Time, and the Theory of Constraints
• 20 Operation Costing, Just-in-Time Systems, and Backflush Costing
• 21 Inventory Management and Just-in-Time Systems
• VI Capital Budgeting
• 22 Capital Budgeting and Cost Analysis
• 23 Capital Budgeting: A Closer Look
• VII Management Control Systems
• 24 Measuring Input Mix, Yield, and Productivity
• 25 Control Systems, Decentralization, Transfer Pricing and Multinational Considerations
• 26 Systems Choice: Performance Measurement and Compensation