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

Contributor(s): Horngren, Charles T, 1926-.
Series: Charles T. Horngren series in accounting: Publisher: Upper Saddle River, N.J. : Pearson Prentice Hall, c2009Edition: 13th ed., Pearson international ed.Description: 896 p. : col. ill. ; 28 cm. + 1 Internet access card.ISBN: 9781408262955; 1408262959.Subject(s): Cost accountingDDC classification: 657.42
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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HF5686.C8 C67 (Browse shelf) 1 Available 2000000791
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HF5681.R25 B85 Financial ratios : HF5681.R25 W347 Key management ratios : HF5681.R25 W347 2006 Ключевые показатели менеджмента : HF5686.C8 C67 Cost accounting : HF5686.C8 H67 Cost accounting : HF5686.C8 H67 Cost accounting : HF5686.C8 H67 Cost accounting :

Previous ed.: c2006.

Includes loose Internet access card.

Includes bibliographical references (p. 858-861) 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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