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Cost Accounting: A Managerial Emphasis, 13th Edition

By Charles T. Horngren, George Foster, Srikant M. Datar, Madhav V. Rajan, Chris M. Ittner

Published by Pearson

Published Date: Mar 4, 2008

Table of Contents

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: 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

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