ESCP Europe

Item type

Book

Language

English

Publication year

2015

Edition no.

15th ed.

ISBN

978-1-292-01822-5

Horngrens 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! MyAccountingLab is web-based tutorial and assessment software for accounting that not only gives students more "I Get It" moments, but gives instructors the flexibility to make technology an integral part of their course, or a supplementary resource for students. from publisher.

1. The manager and management accounting --- 2. An introduction to cost terms and purposes --- 3. Costvolumeprofit 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..