Cost accounting : a managerial emphasis / Charles T. Horngren, Stanford University, Srikant M. Datar, Harvard University, Madhav V. Rajan, Stanford University.

Includes bibliographical references and index.

Chapter one The Manager and Management Accounting -- Chapter two An Introduction to Cost Terms and Purposes -- Chapter three Cost-Volume-Profit Analysis -- Chapter four Job Costing -- Chapter five Activity-Based Costing and Activity-Based Management -- Chapter six Master Budget and Responsibility Accounting -- Chapter seven Flexible Budgets, Direct-Cost Variances, and Management Control -- Chapter eight Flexible Budgets, Overhead Cost Variances, and Management Control -- Chapter nine Inventory Costing and Capacity Analysis -- Chapter ten Determining How Costs Behave -- Chapter eleven Decision Making and Relevant Information -- Chapter twelve Strategy, Balanced Scorecard, and Strategic Profitability Analysis -- Chapter thirteen Pricing Decisions and Cost Management -- Chapter fourteen Cost Allocation, Customer-Profitability Analysis, and Sales -Variance Analysis -- Chapter fifteen Allocation of Support-Department Costs, Common Costs, and Revenues -- Chapter sixteen Cost Allocation: Joint Products and Byproducts -- Chapter seventeen Process Costing -- Chapter eighteen Spoilage, Rework, and Scrap -- Chapter nineteen Balanced Scorecard: Quality and Time -- Chapter twenty Inventory Management, Just-in-Time, and Simplified Costing Methods -- Chapter twenty one Capital Budgeting and Cost Analysis -- Chapter twenty two Management Control Systems, Transfer Pricing, and Multinational Considerations -- Chapter twenty three Performance Measurement, Compensation, and Multinational Considerations

English