Test bank for Cost Accounting: A Managerial Emphasis 13e 9780136126638

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Product details:

  • ISBN-10 ‏ : ‎ 0136126634
  • ISBN-13 ‏ : ‎ 978-0136126638
  • Author: Charles T. Horngren; Srikant M. Datar

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.

Table of contents:

  • 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. Data Analytic Thinking and Prediction
  • 12. Decision Making and Relevant Information
  • 13. Strategy, Balanced Scorecard, and Strategic Profitability Analysis
  • 14. Pricing Decisions and Cost Management
  • 15. Cost Allocation, Customer-Profitability Analysis, and Sales-Variance Analysis
  • 16. Allocation of Support-Department Costs, Common Costs, and Revenues
  • 17. Cost Allocation: Joint Products and Byproducts
  • 18. Process Costing
  • 19. Spoilage, Rework, and Scrap
  • 20. Balanced Scorecard: Quality and Time
  • 21. Inventory Management, Just-in-Time, and Simplified Costing Methods
  • 22. Capital Budgeting and Cost Analysis
  • 23. Management Control Systems, Transfer Pricing, and Multinational Considerations
  • 24. Performance Measurement, Compensation, and Multi-national Considerations

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