Cost Accounting – A Managerial Emphasis Horngren 13th Edition Test Bank
Product details:
- ISBN-10 : 0136126634
- ISBN-13 : 978-0136126638
- Author: Srikant M. Datar, Charles T. Horngren
KEY BENEFIT: 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. KEY TOPICS: 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. MARKET: For future accountants who want to enhance their understanding ofand ability tosolve cost accounting pr
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, 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 Systems, Transfer Pricing, and Multinational Considerations
23. Performance Measurement, Compensation, and Multinational Considerations
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