Cost Accounting: A Managerial Emphasis – Charles T. Horngren – 14th Edition

1: The Accountant's Role in the Organization

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: Pricing Decisions and Cost Management

13: Strategy, Balanced Scorecard, and Strategic Profitability Analysis

14: Cost Allocation, Customer-Profitability Analysis, and Sales-Variance Analysis

15: Allocation of Support-Department Costs, Common, Costs, and Revenues

16: Cost Allocation: Join Products and Byproducts

17: Process Costing

18: Spoilage, Rework, and Scrap

19: Balanced Scorecard: Quality, Time, and the Theory of Constraints

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 Considerations