Cost accounting : a managerial emphasis /
Charles T. Horngren, George Foster, Srikant M. Datar.
- 9th ed.
- London : Prentice Hall, 1997.
- xxviii, 1012 p. : col. ill. ; 28 cm. + pbk.
Previous ed.: 1994.
Includes bibliographical references and indexes.
Part One: Cost accounting fundamentals -- The accountant's role in the organization -- An introduction to cost terms and purposes -- Cost-volume-profit relationships -- Costing systems and activity-based costing (I): Service and merchandising applications -- Costing systems and activity-based costing (II): Manufacturing applications -- Part Two: Tools for planning and control -- Master budget and responsibility accounting -- Flexible budgets, variances and management control: I -- Flexible budgets, variances and management control: II -- Income effects of alternative inventory-costing methods -- Part Three: Cost information for decisions -- Determining how costs behave -- Relevant revenues, relevant costs and the decision process -- Pricing decisions, product profitability decisions and cost management -- Part Four: Cost allocation and revenues -- Cost allocation: I -- Cost allocation: II -- Cost allocation: joint products and byproducts -- Revenues, revenue variances and customer-profitability analysis -- Process-costing systems -- Part Five: Quality and JIT -- Spoilage, reworked units and scrap -- Cost management: Quality, time and the theory of constraints -- Operation costing, Just-in-time systems and backflush costing -- Inventory management and just-in-time -- Part Six: Capital budgeting -- Capital budgeting and cost analysis -- Capital budgeting: a closer look -- Part Seven: Management control systems -- Measuring input yield, mix and productivity -- Control systems, transfer pricing and multinational considerations -- Systems choice: performance measurement, compensation, and multinational considerations.