Cost Accounting – Charles T. Horngren – 12th Edition

Description

Horngren’s , defined the 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 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! MyAccountingLab is web-based tutorial and assessment for that not only gives you more “I Get It” moments, but gives instructors the flexibility to make an integral part of their course, or a supplementary resource for .

Selected end of chapter material allows students to and exercises using Excel. Excel templates for these are available on-line. The focus is on having students utilize Excel application to understand and apply chapter content.

Table of Content


1. The Accountant's Role in the Organization.
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, Variances, and Management Control: I
8. Flexible Budgets, Variances, and Management Control: II.
9. Inventory Costing and Capacity Analysis.
10. Determining How Costs Behave.
11. Decision Making and Relevant Information.
12. Pricing Decisions and Cost Management.
13. Strategy, Balanced Scorecard, and Strategic Profitability Analysis.
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. Quality, Time, and the Theory of Constraints.
20. Inventory Management, Just-in-Time, and Backflush Costing.
21. Capital Budgeting and Cost Analysis.
22. Management Control Systems, Transfer Pricing, and Multinational Considerations.
23. Performance Measurement, Compensation, and Multinational Considerations.

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