Cost Accounting
A Managerial Emphasis, Fourth Canadian Edition
4th Edition
Published on 19. September 2006
Book
Hardback
960 pages
978-0-13-197190-5 (ISBN)
Description
Appropriate for a one- or two-term Introductory/Intermediate level course in cost/management accounting. Also suitable for MBA level courses.
This market leader continues the basic theme of all previous editions: "different costs for different purposes."Cost Accounting, Fourth Canadian Edition, goes beyond cost accounting procedures and also stresses concepts, analysis and the use of cost accounting as a management tool.
This market leader continues the basic theme of all previous editions: "different costs for different purposes."Cost Accounting, Fourth Canadian Edition, goes beyond cost accounting procedures and also stresses concepts, analysis and the use of cost accounting as a management tool.
More details
Edition
4th edition
Language
English
Place of publication
Scarborough
Canada
Publishing group
Pearson Canada, Toronto
Target group
Professional and scholarly
Weight
2127 gr
ISBN-13
978-0-13-197190-5 (9780131971905)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Classification
Other editions
Previous edition
Charles T. Horngren | George Foster | Srikant M. Datar
Cost Accounting
A Managerial Emphasis, Third Canadian Edition
Book
07/2002
3rd Edition
Prentice-Hall (Canada)
€106.64
Article exhausted; check for reprint
Content
PART ONE: Cost Accounting Fundamentals
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
PART TWO: 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
PART THREE: Cost Information for Decisions
10. Determining How Costs Behave
11. Decision Making and Relevant Information
12. Pricing Decisions, Product Profitability Decisions, and Cost Management
13. Strategy, Balanced Scorecard, and Strategic Profitability Analysis
PART FOUR: Cost Allocation and Revenues
14. Cost Allocation
15. Cost Allocation: Joint Products and Byproducts
16. Revenues, Sales Variances, and Customer Profitability Analysis
17. Process Costing
PART FIVE: Quality and JIT
18. Spoilage, Rework, and Scrap
19. Cost Management: Quality Time, and the Theory of Constraints
20. Inventory Management, Just-in-Time, and Backflush Costing
PART SIX: Capital Budgeting
21. Capital Budgeting and Cost Analysis
22. Capital Budgeting: A Closer Look
PART SEVEN: Management Control Systems
23. Management Control Systems, Transfer Pricing, and Multinational Considerations
24. Performance Measurement, Compensation, and Multinational Considerations
APPENDIX A: Notes on Compound Interest and Interest Table
APPENDIX B: Cost Accounting in Professional Examinations
NAME INDEX
SUBJECT INDEX
PHOTO/LITERARY CREDITS
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
PART TWO: 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
PART THREE: Cost Information for Decisions
10. Determining How Costs Behave
11. Decision Making and Relevant Information
12. Pricing Decisions, Product Profitability Decisions, and Cost Management
13. Strategy, Balanced Scorecard, and Strategic Profitability Analysis
PART FOUR: Cost Allocation and Revenues
14. Cost Allocation
15. Cost Allocation: Joint Products and Byproducts
16. Revenues, Sales Variances, and Customer Profitability Analysis
17. Process Costing
PART FIVE: Quality and JIT
18. Spoilage, Rework, and Scrap
19. Cost Management: Quality Time, and the Theory of Constraints
20. Inventory Management, Just-in-Time, and Backflush Costing
PART SIX: Capital Budgeting
21. Capital Budgeting and Cost Analysis
22. Capital Budgeting: A Closer Look
PART SEVEN: Management Control Systems
23. Management Control Systems, Transfer Pricing, and Multinational Considerations
24. Performance Measurement, Compensation, and Multinational Considerations
APPENDIX A: Notes on Compound Interest and Interest Table
APPENDIX B: Cost Accounting in Professional Examinations
NAME INDEX
SUBJECT INDEX
PHOTO/LITERARY CREDITS