Cost accounting : a managerial emphasis [printed text] / Charles T. Horngren, Author ; George Foster, Author  . -  6th Edition . - London : Prentice Hall International, 1987 . - xxiii,980p. : ill. (col) ; 24 cm.
ISBN : 978-0-13-179722-2

Keywords:	Cost  accounting.
Class number:	657.42
Abstract:	Provides data for threee major purposes (1) planning and controling routine operations (2) non-routine decisions, policy making and long range planning and (3) inventory valuation and income determination.
Contents note:	Part 1 - 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 Job Proces and Operation Systems Part 2 - Budgets and Standards as Keys to Planning and Control 5 Master Budget and Responsibility Accounting; 6 Flexible Budgets and Standards Part 1; 7 Flexible Budgets and Standards Part 2; 8 Income Effects of Alternative Product-Costing Methods Part 3 - Cost Information For Various Decision and Control Purposes 9 Relevance, Pricing and the Decision process; 10 Determining How Costs Behave; 11 Systems Choice: Discretionary and Nonmanufacturing Costs Part 4 - Cost Allocation and Revenues 12 Cost Allocation: Part 1; 13 Cost Allocation: Part 2; 14 Cost Allocation: Joint Products and Byproducts; 15 Process - Costing Systems; 16 Spoilage Waste, Reworked Units and Scrap; 17 Non-maufacturing Job Costing, Operation Costing amd JIT Costing Part 5 - Decision Models and Cost Information 18 Decision Models, Uncertainty, and the Accountant; 19 Capital Budgeting and Cost Analysis; 20 Capital Budgeting A Closer Look; 21 Operations Management and the Accountant (I)Materials and Inventory; 22 Operations Management and the Accountant (II) Linear Programming Part 6 - More on Cost Behaviour and Analysis 23 Cost Behaviour and Regression Analysis; 24 Variances: Mix, Yield and Investigation Part 7 - Systems Choice: Decentralization and Transfer Pricing 25 Systems Choice: Decentralization and Transfer Pricing; 26 Systems Choice: Performance Measurement and Executive Compensation; 27 Accounting Systems and Internal Control; 28 Cost Accounting in professional examinations