Cost Accounting: A Managerial Emphasis, 12th edition

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Horngren’s Cost Accounting defined the cost accounting market and continues to innovate today by consistently integrating the most current practice and theory. This acclaimed, number one market-leading book embraces the basic theme of “different costs for different purposes.” It reaches beyond cost accounting procedures to consider concepts, analyses, and management. This latest edition of Cost Accounting incorporates the latest research and most up-to-date thinking into all relevant chapters. Professional issues related to Management Accounting and Management Accountants are emphasized. Chapter topics cover the accountant's role in the organization to performance measurement, compensation, and multinational considerations. For future accountants who want to enhance their understanding of–and ability to–solve cost accounting problems.

Table of Contents

1. The Accountant's Role in the Organization.

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, Variances, and Management Control: I

8. Flexible Budgets, Variances, and Management Control: II.

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. Quality, Time, and the Theory of Constraints.

20. Inventory Management, Just-in-Time, and Backflush Costing.

21. Capital Budgeting and Cost Analysis.

22. Management Control Systems, Transfer Pricing, and Multinational Considerations.

23. Performance Measurement, Compensation, and Multinational Considerations.