AuthorHorngren, Charles T
TitleCost accounting : a managerial emphasis / Charles T. Horngren, Srikant M. Datar and Madhav V. Rajan
Imprint Upper Saddle River, N.J. : Pearson/Prentice Hall, 2012
Edition 14th ed
Descript xxi, 869 p. : col. ill. ; 29 cm

SUMMARY

For undergraduate and MBA students taking a Cost or Management Accounting course. This title is a Pearson Global Edition. The Editorial team at Pearson has worked closely with educators around the world to include content which is especially relevant to students outside the United States. Emphasizing the "different costs for different purposes," this text focuses on strategy and the decision making process


CONTENT

The manager and management accounting -- An introduction to cost terms and purposes -- Cost-volume-profit analysis -- Job costing -- Acitivity-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


SUBJECT

  1. Cost accounting

LOCATIONCALL#STATUS
Sasin Library658.1511 H816C 2012 CHECK SHELVES
Chula Business School Library658.1511 H816C 2012 CHECK SHELVES
Chula Business School Library658.1511 H816C 2012 CHECK SHELVES
Chula Business School Library658.1511 H816C 2012 CHECK SHELVES