Ebook Cost Accounting 14e by Horngren, Datar, Rajan


Cost Accounting : A Managerial Emphasis
14th Edition
by Charles T. Horngren • Srikant M. Datar • Madhav V. Rajan
Copyright © 2012
Pears*n Educ*tion / Pr*ntice H*ll

Table of contents
1 The Manager and Management Accounting 2
2 An Introduction to Cost Terms and Purposes 26
3 Cost-Volume-Profit Analysis 62
4 Job Costing 98
5 Activity-Based Costing and Activity-Based Management 138
6 Master Budget and Responsibility Accounting 182
7 Flexible Budgets, Direct-Cost Variances, and Management Control 226
8 Flexible Budgets, Overhead Cost Variances, and Management Control 262
9 Inventory Costing and Capacity Analysis 300
10 Determining How Costs Behave 340
11 Decision Making and Relevant Information 390
12 Pricing Decisions and Cost Management 432
13 Strategy, Balanced Scorecard, and Strategic Profitability Analysis 466
14 Cost Allocation, Customer-Profitability Analysis, and Sales-Variance Analysis 502
15 Allocation of Support-Department Costs, Common Costs, and Revenues 542
16 Cost Allocation: Joint Products and Byproducts 576
17 Process Costing 606
18 Spoilage, Rework, and Scrap 644
19 Balanced Scorecard: Quality, Time, and the Theory of Constraints 670
20 Inventory Management, Just-in-Time, and Simplified Costing Methods 702
21 Capital Budgeting and Cost Analysis 738
22 Management Control Systems, Transfer Pricing, and Multinational Considerations 774
23 Performance Measurement, Compensation, and Multinational Considerations 806

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