Cost Accounting
Second Canadian Edition

by
Charles T. Horngren, Stanford University
George Foster, Stanford University
Srikant M. Datar, Stanford University
Howard D. Teall, Wilfrid Laurier University

Welcome to the online study guide for Cost Accounting, Second Canadian Edition.

Select a chapter: 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