| Title : | Cost accounting : A managerial emphasis | | Material Type: | printed text | | Authors: | Charles T. Horngren, Author ; Srikant M. Datar, Author ; George Foster, Author | | Edition statement: | Eleventh Edition. International Edition | | Publisher: | Englewood Cliffs, N.J. : Prentice Hall | | Publication Date: | 2003 | | Pagination: | xxiv, 856p. | | Layout: | ill (b & w) | | Size: | 28 cm | | Accompanying material: | 1 CD-ROM | | ISBN (or other code): | 978-0-13-099619-0 | | General note: | This text is highly respected for its authoritative coverage, excellent examples, and extensive assignment options. It reaches beyond cost accounting procedures to consider concepts, analyses, and management. | | Class number: | 658.1511 | | Abstract: | This is the book that created the course in cost accounting! The 11/e now integrates strategy into every chapter. New "Decision Points" highlight key management decisions to be made using cost accounting information. New "Margin Notes" assist with student readability though additional explanations, helpful hints, and examples. Every chapter now includes Excel Application Problems. The package is expanded to include a FREE Student CD-ROM (with new text copies) that includes PowerPoints, videos, and spreadsheet templates) and an Instructor's CD-ROM with all print and technology resources (provides maximum resources and maximum portability). There are on-line courses, cases, and streaming videos. | | Contents note: | Preface
Part One: Cost Accounting Fundamentals
1 The Accountant's Role in the Organization; 2 An Introduction to Cost Terms and Purposes; 3 Cost-Volume-Profit Analysis; 4 Job Costing; 5 Activity-based Costing and Activity-based Management
Part Two: Tools For Planning and Control
6 Master Budget and Responsibility Accounting; 7 Flexible Busgets, Variances, and Management Control I; 8 Flexible Busgets, Variances, and Management Control II; 9 Inventory Costing and Capacity Analysis
Part Three: Cost Information for Decisions
10 Determining How Costs Behave; 11 Decision Making and Relevant Information; 12 Pricing Decisions and Cost Management
Part Four: Cost Allocation and Revenues
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
Part Five: Quality and JIT
18 Spoilage, Rework, and Scrap; 19 Quality, Time, and the Theory of Constraint; 20 Inventory Management, Just-in-Time, and Backflush Cost
Part Six: Investment Decisions and Management Control Systems
21 Capital Budgeting and cost analysis; 22 Management Control Systems, Transfer Pricing, and Multinational Considerations; 23 Performance Measurement, Compensation, and Multinational Considerations
Appendix A: Surveys of Company Practice; Appendix B: Recommended Readings; Appendix C: Notes on Compound Interest and Interest Tables; Cost Accounting in Professional Examinations; Glossary; Author Index; Company Index; Subject Index. |
Cost accounting : A managerial emphasis [printed text] / Charles T. Horngren, Author ; Srikant M. Datar, Author ; George Foster, Author . - Eleventh Edition. International Edition . - Englewood Cliffs, N.J. : Prentice Hall, 2003 . - xxiv, 856p. : ill (b & w) ; 28 cm + 1 CD-ROM. ISBN : 978-0-13-099619-0 This text is highly respected for its authoritative coverage, excellent examples, and extensive assignment options. It reaches beyond cost accounting procedures to consider concepts, analyses, and management. | Class number: | 658.1511 | | Abstract: | This is the book that created the course in cost accounting! The 11/e now integrates strategy into every chapter. New "Decision Points" highlight key management decisions to be made using cost accounting information. New "Margin Notes" assist with student readability though additional explanations, helpful hints, and examples. Every chapter now includes Excel Application Problems. The package is expanded to include a FREE Student CD-ROM (with new text copies) that includes PowerPoints, videos, and spreadsheet templates) and an Instructor's CD-ROM with all print and technology resources (provides maximum resources and maximum portability). There are on-line courses, cases, and streaming videos. | | Contents note: | Preface
Part One: Cost Accounting Fundamentals
1 The Accountant's Role in the Organization; 2 An Introduction to Cost Terms and Purposes; 3 Cost-Volume-Profit Analysis; 4 Job Costing; 5 Activity-based Costing and Activity-based Management
Part Two: Tools For Planning and Control
6 Master Budget and Responsibility Accounting; 7 Flexible Busgets, Variances, and Management Control I; 8 Flexible Busgets, Variances, and Management Control II; 9 Inventory Costing and Capacity Analysis
Part Three: Cost Information for Decisions
10 Determining How Costs Behave; 11 Decision Making and Relevant Information; 12 Pricing Decisions and Cost Management
Part Four: Cost Allocation and Revenues
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
Part Five: Quality and JIT
18 Spoilage, Rework, and Scrap; 19 Quality, Time, and the Theory of Constraint; 20 Inventory Management, Just-in-Time, and Backflush Cost
Part Six: Investment Decisions and Management Control Systems
21 Capital Budgeting and cost analysis; 22 Management Control Systems, Transfer Pricing, and Multinational Considerations; 23 Performance Measurement, Compensation, and Multinational Considerations
Appendix A: Surveys of Company Practice; Appendix B: Recommended Readings; Appendix C: Notes on Compound Interest and Interest Tables; Cost Accounting in Professional Examinations; Glossary; Author Index; Company Index; Subject Index. |
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