Cost Accounting (14th Edition) (MyAccountingLab Series) (Hardcov... Cover Art

Cost Accounting: A Managerial Emphasis, 14th Edition (Hardcover)

By: Charles T. Horngren


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Short Desription

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.

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: Join 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

For future accountants who want to enhance their understanding of—and ability to—solve cost accounting problems.



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