TEST BANK for Horngren's Cost Accounting: A Managerial Emphasis, 3rd Australia Edition. by Horngren, Datar, Rajan, Maguire & Tan. ISBN 9781488619861. (Complete 21 Chapters). TABLE OF CONTENTS: Chapter 1 Management accounting in context Chapter 2 Different costs for different purposes Chapter 3 Determining how costs behave Chapter 4 Cost–volume–profit analysis Chapter 5 Estimating the costs of producing services Chapter 6 Estimating the costs of products and inventory Chapter 7 Target costing, managing activities and managing capacity Chapter 8 Activity-based management and activity-based costing Chapter 9 Pricing and customer profitability Chapter 10 Decision making and relevant information Chapter 11 Budgeting, management control and responsibility accounting Chapter 12 Flexible budgets, direct cost variances and management control Chapter 13 Flexible budgets, overhead cost variances and management control Chapter 14 Allocation of support-department cost, common costs and revenues Chapter 15 Strategy format