Cost accounting : a managerial emphasis / Charles T. Horngren ... [et al.]

The accountant's role in the organization -- An introduction to cost terms and purposes -- Cost-volume-profit analysis -- Job costing -- Activity-based costing and activity-based management -- Master budget and responsibility accounting -- Flexible budgets, direct-cost variances, and management control -- Flexible budgets, overhead cost variances, and management control -- Inventory costing and capacity analysis -- Determining how costs behave -- Decision making and relevant information -- Pricing decisions and cost management -- Strategy, balanced scorecard, and strategic profitability analysis -- Cost allocation, customer-profitability analysis, and sales-variance analysis -- Allocation of support-department costs, common costs, and revenues -- Cost allocation : joint products and byproducts -- Process costing -- Spoilage, rework, and scrap -- Balanced scorecard : quality, time, and the theory of constraints -- Inventory management, just-in-time, and simplified costing methods -- Capital budgeting and cost analysis -- Management control systems, transfer pricing, and multinational -- Considerations -- Performance measurement, compensation, and multinational considerations -- Performance measurement, compensation, and multinational considerations.

For undergraduate and MBA students taking a Cost or Management Accounting course. Emphasizing the "different costs for different purposes," this text focuses on strategy and the decision making process. With a tradition of being the market leading text and professional standard, the new edition has deepened it's strategic focus and emphasis, and invested in market breaking MyAccountingLab tutorial support. Features Core Features of Horngren For undergraduate and MBA students taking a Cost or Management Accounting course. Emphasizing the "different costs for different purposes," this text focuses on strategy and the decision making process. Driving and innvovating with New Features and Technology - the new edition includes substantial improvements in content, and value-added student and instructor support. In particular, a stronger emphasis on strategic topics, new authors from Wharton and Stanford, and tutorial MyAccountingLab software based on rock solid technology (with millions of students using). For complete information, visit the What's New section. Text driven by Hallmark Values · Exceptionally strong emphasis on managerial uses of cost information · Clarity and understandability of the text · Excellent balance in integrating modern topics with existing content · Emphasis on human behavior aspects · Extensive use of real-world examples · Ability to teach chapters in different sequences · Excellent quantity, quality, and range of assignment material The first thirteen chapters provide the essence of a one-term (quarter or semester) course. There is ample text and assignment material in the book's twenty-three chapters for a two-term course. This book can be used immediately after the student has had an introductory course in financial accounting. Alternatively, this book can build on an introductory course in managerial accounting.