Cost Accounting - Managerial Emphasis
13th Edition
Charles T. Horngren
Srikant M. Datar
George Foster
Madhav Rajan
Christofer Ittner
Pearson Higher Education
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
Chapters
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
Chapter Support Materials
All links are to the book companion site of Pearson Higher Education.
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Chapter 2: An Introduction To Cost Terms and Purposes
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Chapter 3: Cost-Volume-Profit Analysis
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Chapter 4: Job Costing
Learning Objectives
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Chapter 5: Activity-Based Costing and Activity-Based Management
Learning Objectives
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Chapter 6: Master Budget and Responsibility Accounting
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Chapter 7: Flexible Budgets, Direct-Cost Variances, and Management Control
Learning Objectives
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Chapter 8: Flexible Budgets, Overhead Cost Variances, and Management Control
Learning Objectives
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Chapter 9: Inventory Costing and Capacity Analysis
Learning Objectives
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Chapter 10: Determining How Costs Behave
Learning Objectives
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Chapter 11: Decision Making and Relevant Information
Learning Objectives
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Chapter 12: Pricing Decisions and Cost Management
Learning Objectives
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Chapter 13: Strategy, Balanced Scorecard, and Strategic Profitability Analysis
Learning Objectives
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Chapter 14: Cost Allocation, Customer-Profitability Analysis, and Sales-Variance Analysis
Learning Objectives
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Chapter 15: Allocation of Support-Department Costs, Common Costs, and Revenues
Learning Objectives
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Chapter 16: Cost Allocation: Joint Products and Byproducts
Learning Objectives
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Chapter 17: Process Costing
Learning Objectives
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Chapter 18: Spoilage, Rework, and Scrap
Learning Objectives
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Chapter 19: Balanced Scorecard: Quality, Time, and the Theory of Constraints
Learning Objectives
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Chapter 20: Inventory Management, Just-in-Time, and Simplified Costing Methods
Learning Objectives
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Chapter 21: Capital Budgeting and Cost Analysis
Learning Objectives
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Chapter 22: Management Control Systems, Transfer Pricing, and Multinational Considerations
Learning Objectives
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Essay Questions
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Chapter 23: Performance Measurement, Compensation, and Multinational Considerations
http://wps.prenhall.com/bp_horngren_cost_13/
Horngren Cost Accounting - Chapter Summaries by KVSSNRao
1. The Role of Accounting in Organizations
2. Cost Terms and Concepts
2a. Concept of Cost Objective
3. Cost - Volume - Profit (CVP) Analysis
4. Job Costing
5. Activity based costing (ABC)
6. Master Budget
7. Variance Analysis, Flexible Budget and Management Control
8. Overhead Costs - Planning and Variance Analysis
9. Inventory Costing
10. Cost Behavior and Cost Estimation
Video links of the book
http://media.pearsoncmg.com/ph/bp/bp_horngren_cost_12/chapter_content/on_loc_videos/chapter08.mov
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PowerPoint Lecture Slides for Cost Accounting, Horngren et al.,Third Canadian Edition
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Cost Accounting, Costing and Cost Management - Article Directory
Original Knol - http://knol.google.com/k/narayana-rao/cost-accounting-horngren-et-al-book/ 2utb2lsm2k7a/ 264
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