Cost Accounting: A Managerial Emphasis – Charles T. Horngren – 14th Edition


’s defined the cost 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 procedures to consider concepts, analyses, and management.

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, 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: 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: Join Products and Byproducts
17: Process Costing
18: Spoilage, Rework, and Scrap
19: Balanced Scorecard: Quality, Time, and the Theory of Constraints
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

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