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Horngren's Cost Accounting
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Table of Contents

  • 1. The Manager and Management Accounting
  • 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. Strategy, Balanced Scorecard, and Strategic Profitability Analysis
  • 13. Pricing Decisions and Cost Management
  • 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 and Time
  • 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

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