Cover image for Cost accounting; a managerial emphasis
Cost accounting; a managerial emphasis
Horngren, Charles T., 1926-
Personal Author:
Third edition.
Publication Information:
Englewood Cliffs, N.J. : Prentice-Hall [1972]
Physical Description:
xxi, 963 pages : illustrations ; 25 cm
Format :

On Order

Table of Contents

I Cost Accounting Fundamentals
1 The Accountant's Role in the Organization
2 An Introduction to Cost Terms and Purposes
3 Cost-Volume-Profit Relationships
4 Costing Systems and Activity-Based Costing I: Service and Merchandising Applications
5 Costing Systems and Activity-Based Costing II: Manufacturing Applications
II Tools For Planning And Control
6 Master Budget and Responsibility Accounting
7 Flexible Budgets, Variances, and Management Control I
8 Flexible Budgets, Variances, and Management Control II
9 Income Effects of Alternative Inventory-Costing Methods
III Cost Information For Decisions
10 Determining How Costs Behave
11 Relevant Revenues, Relevant Costs, and the Decision Process
12 Pricing Decisions, Product Profitability Decisions, and Cost Management
IV Cost Allocation And Revenues
13 Cost Allocation I
14 Cost Allocation II
15 Cost Allocation: Joint Products and Byproducts
16 Revenues, Revenue Variances, and Customer-Profitability Analysis
17 Process Costing Systems
V Quality and JIT
18 Spoilage, Reworked Units, and Scrap
19 Cost Management: Quality, Time, and the Theory of Constraints
20 Operation Costing, Just-in-Time Systems, and Backflush Costing
21 Inventory Management and Just-in-Time Systems
VI Capital Budgeting
22 Capital Budgeting and Cost Analysis
23 Capital Budgeting: A Closer Look
VII Management Control Systems
24 Measuring Input Mix, Yield, and Productivity
25 Control Systems, Decentralization, Transfer Pricing and Multinational Considerations
26 Systems Choice: Performance Measurement and Compensation