MTU Cork Library Catalogue

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

By: Horngren, Charles T, 1926-.
Contributor(s): Foster, George, 1948- | Datar, Srikant M.
Material type: materialTypeLabelBookPublisher: London : Prentice Hall, 1997Edition: 9th ed.Description: xxviii, 1012 p. : col. ill. ; 28 cm. + pbk.ISBN: 0135712173 .Subject(s): Cost accounting | Costs, IndustrialDDC classification: 657.42
Contents:
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.
Holdings
Item type Current library Call number Copy number Status Date due Barcode Item holds
General Lending MTU Bishopstown Library Lending 657.42 (Browse shelf(Opens below)) 1 Available 00016352
General Lending MTU Bishopstown Library Lending 657.42 (Browse shelf(Opens below)) 1 Available 00016354
Total holds: 0

Enhanced descriptions from Syndetics:

Offers the tools for understanding accounting and its effect on strategic business planning. The text stresses the uses of cost accounting for aiding planning and control decisions, and provides coverage of concepts, analyses and techniques that emphasize accounting as a mangerial tool.

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.

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

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