TY - BOOK AU - Horngren, Charles T., AU - Datar, Srikant M. AU - Rajan, Madhav V. TI - Cost accounting: a managerial emphasis SN - 9780273779858 AV - HF5686.C8 H59 2013 PY - 2013///] CY - Boston : PB - Pearson, KW - Cost accounting N1 - Rev. ed. of: Cost accounting : a managerial emphasis / Charles T. Horngren ... [et al.]. 13th ed ; Pearson Horizon Editions; Includes bibliographical references and index; 1. The manager and management accounting-- 2. An introduction to cost terms and purposes-- 3. Cost-volume- profit analysis-- 4. Job costing-- 5. Activity-based costing and activity-based management-- 6. Master budget and responsibility accounting-- 7. Flexible budgets, direct-cost variances, and management control-- 8. Flexible budgets, overhead cost variances, and management control-- 9. Inventory costing and capacity analysis--- 10. Determining how costs behave-- 11. Decision making and relevant information-- 12. Pricing decisions and cost management-- 13. Strategy, balanced scorecard, and strategic profitability analysis-- 14. Cost allocation, customer-profitability analysis, and sales-variance analysis-- 15. Allocation of support-department costs, common costs, and revenues-- 16. Cost allocation: joint products and byproducts-- 17. Process costing-- 18. Spoilage, rework, and scrap-- 19. Balanced scorecard: quality, time, and the theory of constraints-- 20. Inventory management, just-in-time, and simplified costing methods-- 21. Capital budgeting and cost analysis-- 22. Management control systmes, transfer pricing, and multinational considerations-- Performance measurement, compensation, and multinational considerations ER -