Cost accounting: a managerial emphasis

Horngren, Charles T.

Cost accounting: a managerial emphasis - 15th ed. - New Delhi Pearson 2013 2015 2017 - xx, 1035 p. xxi, 1278 p.

Table of Contents: 1. The Manager and Management Accounting 2. An Introduction to Cost Terms and Purposes 3. Cost-Volume-Profit Analysis 4. Job Costing 5. Activity-Based Costing and Activity-Based Management 6. Master Budget and Responsibility Accounting 7. Flexible Budgets, Direct-Cost Variances, and Management Control 8. Flexible Budgets, Overhead Cost Variances, and Management Control 9. Inventory Costing and Capacity Analysis 10. Determining How Costs Behave 11. Decision Making and Relevant Information 12. Pricing Decisions and Cost Management 13. Strategy, Balanced Scorecard, and Strategic Profitability Analysis 14. Cost Allocation, Customer-Profitability Analysis, and Sales-Variance Analysis 15. Allocation of Support-Department Costs, Common Costs, and Revenues 16. Cost Allocation: Joint Products and Byproducts 17. Process Costing 18. Spoilage, Rework, and Scrap 19. Balanced Scorecard: Quality, Time, and the Theory of Constraints 20. Inventory Management, Just-in-Time, and Simplified Costing Methods 21. Capital Budgeting and Cost Analysis 22. Management Control Systems, Transfer Pricing, and Multinational Considerations 23. Performance Measurement, Compensation, and Multinational Considerations

Success in any organization?from the smallest corner store to the largest multinational corporation?requires a comprehensive understanding of cost accounting concepts and practices. Cost accounting provides key data to managers for planning and controlling, as well as costing products, services and customers. The central focus of Cost Accounting: A Managerial Emphasis is how cost accounting helps managers make better decisions. Cost accountants are increasingly becoming integral members of decision-making teams instead of just data providers. To link to this decision-making emphasis, the "different costs for different purposes" theme is used throughout this book. By focusing on basic concepts, analyses, uses and procedures, the book recognizes cost accounting as a necessary managerial tool for business strategy and implementation. This book teaches students of MBA, MFC, MCE as well as CA, CWA and CFA values and behaviors to be effective in the workplace and prepares them for the challenges they will face in the professional world. (http://www.pearsoned.co.in/prc/book/charles-t-horngren-cost-accounting-managerial-emphasis-14e--14/9788131764350)

8131764354 8131764354 9788131764350


Cost accounting
Cost - Industrial
Managerial accounting

657.4 / H6C6

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