Cost Accounting: A Managerial Emphasis – Charles T. Horngren – 14th Edition


Horngren’s Cost Accounting defined the cost accounting market and continues to innovate today by consistently integrating the most current practice and theory into the text. This acclaimed, market-leading text emphasizes the basic theme of “different costs for different purposes,” and reaches beyond cost accounting procedures to consider concepts, analyses, and management.

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  • 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
    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: Join 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
  • Citation

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