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

The accountant's role in the organization -- An introduction to cost terms and purposes -- Cost-volume-profit relationships -- Costing systems and activity-based costing -- Master budget and responsibility control -- Flexible budgets, variance, and management control -- Income effects of alternative inventory-costing methods -- Determining how costs behave -- Relevant revenues, relevant costs, and the decision process -- Pricing decisions, product profitability decisions, and cost management -- Cost allocation -- Revenues, revenue variances, and customer profitability analysis -- Process costing systems -- Spoilage, reworked units, and scrap -- Cost management: Quality, time, and the theory of constraints -- Operation costing, just-in-time systems, and back flush costing -- Inventory management and just-in-time --Capital budgeting and cost analysis -- Measuring input mix, yield, and productivity -- Control systems, decentralization, transfer pricing, and multinational considerations -- Systems choice: Performance measurement and compensation.