Cost accounting : a managerial emphasis / [printed text] / Charles T. Horngren, Author ; Srikant M. Datar, Author ; George Foster, Author  . -  12th Edition . - Upper Saddle River, N.J. : Pearson Prentice Hall, 2006 . - xxviii, 868 p. : ill. (col) ; 29 cm.
ISBN : 978-0-13-149538-8
Horngren's "Cost Accounting" defined the cost accounting market and continues to innovate today by consistently integrating the most current practice and theory. This acclaimed, number one market-leading book embraces the basic theme of "different costs for different purposes." It reaches beyond cost accounting procedures to consider concepts, analyses, and management. This latest edition of "Cost Accounting "incorporates the latest research and most up-to-date thinking into all relevant chapters. Professional issues related to Management Accounting and Management Accountants are emphasized. Chapter topics cover the accountant's role in the organization to performance measurement, compensation, and multinational considerations. For future accountants who want to enhance their understanding of-and ability to-solve cost accounting problems.

Class number:	658.1511
Abstract:	The central focus of this book 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 instead of procedures alone, we recognize cost accounting as a tool for business strategy and implementation. We also prepare students for the awards and challenges facing them in the cost accounting world both today and tomorrow.
Contents note:	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 Budgets, Direct-Cost Variances, and Management Control: I; 8. Flexible Budgets, Overhead Cost 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. Balanced Scorecard: Quality, Time, and the Theory of Constraints; 20. Inventory Management, Just-in-Time, and Backflush Costing 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: Global Surveys of Company Practice; Appendix B: Recommended Readings; Appendix C: Notes on Compound Interest and Interest Tables; Appendix D: Cost Accounting in Professional Examinations; Glossary; Author Index; Company Index; Subject Index.