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Cost Accounting (Canadian)

Cost Accounting (Canadian) - 3rd edition

ISBN13: 978-0130355805

Cover of Cost Accounting (Canadian) 3RD 04 (ISBN 978-0130355805)
ISBN13: 978-0130355805
ISBN10: 0130355801
Cover type:
Edition/Copyright: 3RD 04
Publisher: Prentice Hall, Inc.
Published: 2004
International: No

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Cost Accounting (Canadian) - 3RD 04 edition

ISBN13: 978-0130355805

Charles T. Horngren, George Foster, Srikant M. Datar and TeallHoward D.

ISBN13: 978-0130355805
ISBN10: 0130355801
Cover type:
Edition/Copyright: 3RD 04
Publisher: Prentice Hall, Inc.

Published: 2004
International: No
Summary

Appropriate for a one- or two-term Introductory/Intermediate level course in cost/management accounting. Also suitable for MBA level courses.

This market leader continues the basic theme of all previous editions: "different costs for different purposes." Cost Accounting, Third Canadian Edition, goes beyond cost accounting procedures and also stresses concepts, analysis and the use of cost accounting as a management tool. top

Features :

  • NEW--Decision Guidelines feature Summarizes the key management implications of chapter content in a question and answer format
  • UPDATED--Concepts in Action boxes. Each chapter highlights a specific business concept and details how it is implemented by a real-life company
  • UPDATED--Survey of Company Practice boxes. Each chapter features a Survey of Company Practice presenting data on how specific practices are used among various businesses and countries
  • UPDATED and NEW Chapter Openers.
  • NEW--Strategic Analysis of Operating Income, in Ch. 13, streamlined to enhance management accounting perspective
  • Hallmark Features continued in Third Canadian Edition:
  • Exceptionally strong emphasis on the managerial uses of cost information
  • Clarity and understandability
  • Excellent balance in integrating modern topics with more traditional topics
  • Emphasis on human behaviour aspects
  • Extensive use of real-world examples
  • Flexibility-- chapters can be covered in many different sequences
  • Excellent quantity, quality and range of assignment material
  • End-of-Chapter Material
  • Problem for Self-Study
  • Summary
  • Decision Guidelines
  • Terms to Learn
  • Assignment Material
  • Exercises
  • Problems
  • Key terms defined in margins for on-the-spot reinforcement of important concepts
  • Companion Web site features problems and Recommended Readings

Author Bio

Horngren, Charles T. : Stanford University


Foster, George : Stanford University


Datar, Srikant M. : Stanford University


Teall, Howard D. : Wilfrid Laurier University

Table of Contents

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, Variances, and Management Control - I.
8. Flexible Budgets, Variances, and Management Control - II.
9. Income Effects of Alternative Inventory Costing Methods.
10. Determining How Costs Behave.
11. Decision Making and Relevant Information.
12. Pricing Decisions, Product Profitability Decisions, and Cost Management.
13. Strategy, Balanced Scorecard, and Strategic Profitability Analysis.
14. Cost Allocation.
15. Cost Allocation: Joint Products and By-products.
16. Revenues, Sales Variances, and Customer Profitability Analysis.
17. Process Costing.
18. Spoilage, Rework, and Scrap.
19. Cost Management: Quality, Time, and the Theory of Constraints.
20. Inventory Management, Just-in-Time, and Backflush Costing.
21. Capital Budgeting and Cost Analysis.
22. Capital Budgeting: A Closer Look.
23. Management Control Systems, Transfer Pricing and Multinational Considerations.
24. Performance Measurement, Compensation, and Multinational Considerations.

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