Cost Accounting : a managerial emphasis / Charles T. Horngren, George Foster and Srikant M. Datar.

Includes index.

The accountant's role in the organization -- An introduction to cost terms and purposes -- Cost-volume-profit analysis -- Job costing -- Activity-based costing and activity-based management -- Master budget and responsibility accounting -- Flexible budgets, variances, and management control -- Flexible budgets, 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 -- Cost allocation: Joint products and by-products -- Revenues, sales variances, and customer-profitability analysis -- Process costing -- Spoilage, rework, and scrap -- Quality, time, and the theory of constraints -- Inventory management, just-in-time, and back flush costing -- Capital budgeting and cost analysis -- Management control systems, transfer pricing, and multinational considerations -- Performance measurement, compensation, and multinational considerations.