Cost accounting : a managerial emphasis / Charles T. Horngren .

Incluye índice y referencias bibliográficas.

The accountant's role in the organization \\ An introduction to cost terms and purposes \\ Cost\volume\profit analysis \\ Job costing \\ Activity\based costing and activity\based management \\ Master budget and responsibility accounting \\ Flexible budgets, direct\cost variances, and management control \\ Flexible budgets, overhead cost variances, and management control \\ Inventory costing and capacity analysis \\ Determining how costs behave \\ Decision making and relevant information \\ Pricing decisions and cost management \\ Strategy, balanced scorecard, and strategic profitability analysis \\ Cost allocation, customer\profitability analysis, and sales\variance analysis \\ Allocation of support\department costs, common costs, and revenues \\ Cost allocation : joint products and byproducts \\ Process costing \\ Spoilage, rework, and scrap \\ Balanced scorecard : quality, time, and the theory of constraints \\ Inventory management, just\in\time, and simplified costing methods \\ Capital budgeting and cost analysis \\ Management control systems, transfer pricing, and multinational \\ Considerations \\ Performance measurement, compensation, and multinational considerations \\ Performance measurement, compensation, and multinational considerations.