Cost accounting: a managerial emphasis

Table of Content
1. The Manager and Management Accounting
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. Strategy, Balanced Scorecard, and Strategic Profitability Analysis
13. Pricing Decisions and Cost Management
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 and Time
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

he text that defined the cost accounting market.



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. This edition incorporates the latest research and most up-to-date thinking into all relevant chapters and more MyAccountingLab® coverage!



Teaching and Learning Experience



This program presents a better teaching and learning experience—for you and your students. Cost Accounting, Fifteenth Edition will:Use the most current information to prepare students for their field: Up-date material gives students a better understanding of the current issues effecting the business environment.

Provide a solid presentation of accounting hallmarks with a great emphasis on strategy: Students learn key concepts with a focus on strategy that integrates modern topics with traditional coverage and teaches them how to handle the rapid pace of change in today's organizations.
Tailor the material to suit your needs: This text's modular, flexible organization can be used to suit a number of different approaches to teaching and learning.