Cost Accounting : A Managerial Emphasis / Charles T. Horngren, Charles Foster and Srikant M. Datar.

The manager and the management accounting -- An introduction to cost terms and purposes -- Cost-volume-profit analysis -- 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 scraps -- 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.