Cost accounting : a managerial emphasis / Charles T. Horngren.

Table of Contents

Cost Accounting Fundamentals
The Accountant's Role in the Organization
An Introduction to Cost Terms and Purposes
Cost-Volume-Profit Relationships
Costing Systems and Activity-Based Costing I: Service and Merchandising
Applications
Costing Systems and Activity-Based Costing II: Manufacturing Applications
Tools For Planning And Control
Master Budget and Responsibility Accounting
Flexible Budgets, Variances, and Management Control I
Flexible Budgets, Variances, and Management Control II
Income Effects of Alternative Inventory-Costing Methods
Cost Information For Decisions
Determining How Costs Behave
Relevant Revenues, Relevant Costs, and the Decision Process
Pricing Decisions, Product Profitability Decisions, and Cost Management
Cost Allocation And Revenues
Cost Allocation I
Cost Allocation II
Cost Allocation: Joint Products and Byproducts
Revenues, Revenue Variances, and Customer-Profitability Analysis
Process Costing Systems
Quality and JIT
Spoilage, Reworked Units, and Scrap
Cost Management: Quality, Time, and the Theory of Constraints
Operation Costing, Just-in-Time Systems, and Backflush Costing
Inventory Management and Just-in-Time Systems
Capital Budgeting
Capital Budgeting and Cost Analysis
Capital Budgeting: A Closer Look
Management Control Systems
Measuring Input Mix, Yield, and Productivity
Control Systems, Decentralization, Transfer Pricing and Multinational
Considerations
Systems Choice: Performance Measurement and Compensation

Includes bibliographies and index.