Horngren's Cost Accounting: A Managerial Emphasis, Global Edition (17e) : 9781292363073

Horngren's Cost Accounting: A Managerial Emphasis, Global Edition (17e)

Datar,S et al
Published by
Pearson Higher Ed USA
In stock
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For undergraduate and MBA cost or management accounting courses.

Horngren’s Cost Accounting spells out the cost accounting market and continues to innovate by consistently integrating the most current practice and theory into the text. This acclaimed, market-leading text emphasises the basic theme of “different costs for different purposes,” and reaches beyond cost accounting procedures to consider concepts, analyses, and management. The 17th Edition incorporates the latest research and most up-to-date thinking into all relevant chapters, so that students are prepared for the rewards and challenges they will face in the professional cost accounting world of today and tomorrow.
Table of contents
  • 1. The Manager and Management Accounting
  • 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, Direct-Cost Variances, and Management Control
  • 8. Flexible Budgets, Overhead Cost Variances, and Management Control
  • 9. Inventory Costing and Capacity Analysis
  • 10. Determining How Costs Behave
  • 11. Data Analytic Thinking and Prediction
  • 12. Decision Making and Relevant Information
  • 13. Strategy, Balanced Scorecard, and Strategic Profitability Analysis
  • 14. Pricing Decisions and Cost Management
  • 15. Cost Allocation, Customer-Profitability Analysis, and Sales-Variance Analysis
  • 16. Allocation of Support-Department Costs, Common Costs, and Revenues
  • 17. Cost Allocation: Joint Products and Byproducts
  • 18. Process Costing
  • 19. Spoilage, Rework, and Scrap
  • 20. Balanced Scorecard: Quality and Time
  • 21. Inventory Management, Just-in-Time, and Simplified Costing Methods
  • 22. Capital Budgeting and Cost Analysis
  • 23. Management Control Systems, Transfer Pricing, and Multinational Considerations
  • 24. Performance Measurement, Compensation, and Multi-national Considerations
Features & benefits
  • A new chapter on data analytics (chapter 11) looks at recent trends in big data and data analytics in predicting costs and making demand forecasts.
  • UPDATED - An emphasis on global issues reflects today’s increasingly global business environment.
  • UPDATED - A focus on merchandising and service sectors (vs. traditional manufacturing settings) highlights shifts in US and world economies.
  • UPDATED - An emphasis on sustainability illustrates one of the critical managerial challenges of the coming decades.
  • UPDATED - More focus on the role of accounting concepts and systems examines how to foster and support innovation and entrepreneurial activities in firms.
  • UPDATED - An emphasis on the healthcare industry gives students an idea of financial reporting related to hospitals, medical practices, and more.
  • New - Numbered Chapter Sections, with Check Your Understanding questions, provide a means to review fundamental concepts.
  • New - Analytics in Practice describes real applications in business.
  • Learning Objectives help students guide their learning efforts.
  • Key terms and their definitions assist students as they review the chapter and study for exams.
  • Updated - End-of-Chapter Problems and Exercises help reinforce the material covered throughout the chapter and have been revised for added clarity.
  • Integrated Cases encourage students to think independently and apply the tools at a higher level of learning.
  • New - Appendix in Chapter 1 reviews basic Excel skills, and is used throughout the book.
  • UPDATED - Strong emphasis on the managerial uses of cost information, an excellent balance in integrating modern topics with traditional coverage, an emphasis on human behavior aspects, and the extensive use of real-world examples (now updated with info on data analytics) give students a clear picture of accounting.
  • The excellent quantity, quality, and range of assignment materials and the ability to teach chapters in different sequences ensures this text suits various approaches to teaching and learning.
  • Strategy maps are presented as a useful tool to implement the balanced scorecard and a simplified presentation of how income statements of companies can be analysed from the strategic perspective of product differentiation or cost leadership.
  • The incorporation of strategy into the material shows students the part this important topic plays in the design of activity-based costing systems, in the preparation of budgets, and in decision-making in general.
  • UPDATED - Try It exercises, located after a particular concept or calculation, invite students to practice what they’ve just learned.
  • Becker multiple-choice questions in the assignment material probe students’ knowledge of the chapter material and their ability to think critically about key concepts.
  • UPDATED - Chapter-opening Cases get students engaged in a business situation or dilemma, by focusing on real company situations and illustrating why and how the concepts in the chapter are relevant in business.
  • UPDATED - Concepts in Action boxes cover real-world cost accounting issues across a variety of industries including automobile racing, defense contracting, entertainment, manufacturing, and retailing.
  • NEW and UPDATED - End-of-chapter content contains new and revised problems to help students learn and practice chapter concepts. Problems have been updated with data analytics examples.
  • A streamlined presentation of various topics makes it as easy as possible for students to learn the concepts, tools, and frameworks introduced in the chapters.
Student supplements