Cost Accounting: A Managerial EmphasisHorngren'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. 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. For future accountants who want to enhance their understanding of-and ability to-solve cost accounting problems. |
Contents
Part One Cost Accounting Fundamentals | 1 |
EBusiness | 8 |
BRIEF CONTENTS Part One Cost Accounting Fundamentals 1 The Accountants Role in the Organization | 9 |
Copyright | |
80 other sections not shown
Common terms and phrases
absorption costing activity activity-based costing balanced scorecard batch breakeven budgeted fixed Calculate CHAPTER companies completed and transferred Compute contribution margin conversion costs cost driver cost function cost object cost per unit cost pool cost-allocation base costing system customers CVP analysis decisions direct manufacturing labor direct manufacturing labor-hours direct material costs division download the template efficiency variance ending inventory equivalent units example Excel Lab Excel to solve Exhibit FIFO fixed costs fixed manufacturing costs fixed manufacturing overhead fixed overhead income statement incurred indirect costs input job-costing joint costs journal entries machine machine-hours management accountants manufacturing labor costs manufacturing overhead costs normal spoilage operating income output units percentage PH Grade Assist physical units plant process costing production-volume variance purchase quantity Required revenues selling price setup standard costs strategy target total costs unit cost units completed variable costs variable manufacturing overhead variable overhead