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TEST BANK FOR HORNGRENS COST ACCOUNTING 6TH EDITION ALL CHAPTERS
TEST BANK FOR HORNGRENS COST ACCOUNTING 6TH EDITION ALL CHAPTERS
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, A MANAGERIAL EMPHASISSixteenth Edition
Global Edition
Srikant M. Datar
Harvard University
Madhav V. Rajan
Stanford University
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© Pearson Education Limited 2018
The rights of Srikant M. Datar and Madhav V. Rajan to be identified as the authors of this work have been asserted by
them in accordance with the Copyright, Designs and Patents Act 1988.
Authorized adaptation from the United States edition, entitled Horngren’s Cost Accounting: A Managerial Emphasis,
16th Edition, ISBN 978-0-13-447558-5 by Srikant M. Datar and Madhav V. Rajan, published by Pearson Education © 2018.
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ISBN 10: 1-292-21154-7
ISBN 13: 978-1-292-21154-1
British Library Cataloguing-in-Publication Data
A catalogue record for this book is available from the British
Library 10 9 8 7 6 5 4 3 2 1
Typeset in Sabon MT Pro by Integra-PDY IN
Printed and bound by L.E.G.O. in Italy
, 1 The Manager and Management Accounting 21
2 An Introduction to Cost Terms and Purposes 48
3 Cost–Volume–Profit Analysis 86
4 Job Costing 127
5 Activity-Based Costing and Activity-Based Management 172
6 Master Budget and Responsibility Accounting 217
7 Flexible Budgets, Direct-Cost Variances, and Management Control 269
8 Flexible Budgets, Overhead Cost Variances, and Management Control 308
9 Inventory Costing and Capacity Analysis 349
10 Determining How Costs Behave 392
11 Decision Making and Relevant Information 446
12 Strategy, Balanced Scorecard, and Strategic Profitability Analysis 497
13 Pricing Decisions and Cost Management 544
14 Cost Allocation, Customer-Profitability Analysis, and Sales-Variance
Analysis 579
15 Allocation of Support-Department Costs, Common Costs, and Revenues 621
16 Cost Allocation: Joint Products and Byproducts 663
17 Process Costing 695
18 Spoilage, Rework, and Scrap 738
19 Balanced Scorecard: Quality and Time 768
20 Inventory Management, Just-in-Time, and Simplified Costing Methods 798
21 Capital Budgeting and Cost Analysis 838
22 Management Control Systems, Transfer Pricing, and Multinational
Considerations 876
23 Performance Measurement, Compensation, and Multinational
Considerations 911
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