cost accounting

Cost Accounting

Horngren, Datar, Foster



1  The Accountant’s Role

2  An Introduction to Cost Terms and Purposes

Product & Period Costs
Cost Behavior – Fixed, Variable and Mixed

3  Cost Volume Profit Analysis

Cost Volume Profit Analysis

4  Job Costing

Job Order Costing

5  Activity-Based Costing

Activity Based Costing

6  Master Budgeting and Responsibility Accounting

Comprehensive Master Budgeting

7  Flexible Budgets, Variances and Management Controls  I

Variable Cost Variance Analysis

8  Flexible Budgets, Variances and Management Controls  II

Fixed O/H Variance Analysis

9  Inventory Costing and Capacity Analysis

10  Determining How Costs Behave

Cost Behavior – Fixed, Variable and Mixed

11  Decision Making and Relevant Information

Short Term Decision Making

12  Pricing Decisions and Cost Management

Transfer Pricing

13  Balanced Scorecard and Strategic Profitability Analysis

Performance Measurement

14  Cost Allocation, Customer Profitability Analysis, Sales Variance Analysis

15  Allocation of Support Department Costs

Allocating Costs – Responsibility Accounting

16  Cost Allocation: Joint Product /  By Product

Joint Products  /  By Products

17  Process Costing

Process Costing

18  Spoilage, Rework, Scrap

Process Costing – Spoilage

19  Quality, Time, and Theory Constraint

20  Inventory Management

21  Capital Budgeting and Cost Analysis

See Managerial Accounting Website

22  Management Control Systems, Transfer Pricing

Transfer Pricing

23  Performance Measurement

Performance Measurement – Balance Scorecard




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