Tuesday, March 10, 2015


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Book Title : Cost Accounting - A Managerial Emphasis
Edition : 14th
Author(s) : Charles Horngren, Srikant Datar, Madhav Rajan
Page : 893 Pages
Year Published : 2012
Publisher : Pearson Education Limited
ISBN : 78-0-13-210917-8
File Size : 20.42 MB with SM

Book Description:
Studying Cost Accounting is one of the best business investments a student can make. Why? Because success in any organization—from the smallest corner store to the largest multinational corporation—requires the use of cost accounting concepts and practices. Cost accounting provides key data to managers for planning and controlling, as well as costing products, services, even customers. This book focuses on how cost accounting helps managers make better decisions, as cost accountants are increasingly becoming integral members of their company’s decision-making teams. In order to emphasize this prominence in decision-making, we use the “different costs for different purposes” theme throughout this book. By focusing on basic concepts, analyses, uses, and procedures instead of procedures alone, we recognize cost accounting as a managerial tool for business strategy and implementation.

Table of Contents:
Chapter 1 The Manager and Management Accounting.
Chapter 2 An Introduction to Cost Terms and Purposes.
Chapter 3 Cost-Volume-Profit Analysis.
Chapter 4 Job Costing.
Chapter 5 Activity-Based Costing and Activity-Based Management.
Chapter 6 Master Budget and Responsibility Accounting.
Chapter 7 Flexible Budgets, Direct-Cost Variances, and Management Control.
Chapter 8 Flexible Budgets, Overhead Cost Variances, and Management Control.
Chapter 9 Inventory Costing and Capacity Analysis.
Chapter 10 Determining How Costs Behave.
Chapter 11 Decision Making and Relevant Information.
Chapter 12 Pricing Decisions and Cost Management.
Chapter 13 Strategy, Balanced Scorecard, and Strategic Profitability Analysis.
Chapter 14 Cost Allocation, Customer-Profitability Analysis, and Sales-Variance Analysis.
Chapter 15 Allocation of Support-Department Costs, Common Costs, and Revenues.
Chapter 16 Cost Allocation: Joint Products and Byproducts.
Chapter 17 Process Costing.
Chapter 18 Spoilage, Rework, and Scrap.
Chapter 19 Balanced Scorecard: Quality, Time, and the Theory of Constraints.
Chapter 20 Inventory Management, Just-in-Time, and Simplified Costing Methods.
Chapter 21 Capital Budgeting and Cost Analysis.
Chapter 22 Management Control Systems, Transfer Pricing, and Multinational Considerations.
Chapter 23 Performance Measurement, Compensation, and Multinational Considerations.

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