Horngren's cost accounting : a managerial emphasis /
Cost accounting
Srikant M. Datar, Harvard University, Madhav V. Rajan, University of Chicago.
- Seventeenth edition.
- Hoboken, N.J : Pearson Education , 2021
- xvii, 1006 pages : color illustrations ; 29 cm
Includes index.
The Manager and Management Accounting2. An Introduction to Cost Terms and Purposes3. Cost–Volume–Profit Analysis4. Job Costing5. Activity-Based Costing and Activity-Based Management6. Master Budget and Responsibility Accounting7. Flexible Budgets, Direct-Cost Variances, and Management Control8. Flexible Budgets, Overhead Cost Variances, and Management Control9. Inventory Costing and Capacity Analysis10. Determining How Costs Behave11. Data Analytic Thinking and Prediction12. Decision Making and Relevant Information13. Strategy, Balanced Scorecard, and Strategic Profitability Analysis14. Pricing Decisions and Cost Management15. Cost Allocation, Customer-Profitability Analysis, and Sales-Variance Analysis16. Allocation of Support-Department Costs, Common Costs, and Revenues17. Cost Allocation: Joint Products and Byproducts18. Process Costing19. Spoilage, Rework, and Scrap20. Balanced Scorecard: Quality and Time21. Inventory Management, Just-in-Time, and Simplified Costing Methods22. Capital Budgeting and Cost Analysis23. Management Control Systems, Transfer Pricing, and Multinational Considerations24. Performance Measurement, Compensation, and Multi-national Considerations
"This book focuses on how cost accounting helps managers make better decisions, as cost account-ants increasingly are becoming integral members of their company's decision-making teams. In order to emphasize this prominence in decision making, we use the "different costs for different purposes" theme throughout this book. By focusing on basic concepts, analyses, uses, and procedures instead of procedures alone, we recognize cost accounting as a managerial tool for business strategy and implementation. We also prepare students for the rewards and challenges they face in the professional cost ac-counting world of today and tomorrow. For example, we emphasize both the development of tech-nical skills such as Excel and big-data analytics to leverage available information technology and the values and behaviors that make cost accountants effective in the workplace"--