Abstract
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. 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…
Citation impact
1,526
total citations
- FWCI
- 169.08
- Percentile
- 100%
- References
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Citations per year
Authors
6- CTCharles T. HorngrenCorresponding
- GFGeorge Foster
- SMSrikant M. Datar
- MVMadhav V. Rajan
- CIChris Ittner
Topics & keywords
Topics
Keywords
- Process costing
- Cost–volume–profit analysis
- Job costing
- Management accounting
- Cost accounting
- Activity-based costing
- Business
- Total absorption costing
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