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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.
Format types
MyLab with eText = Access to the blended learning platform, merging digital content with complementary homework, tutorials, and assessments. Includes the accompanying eTextbook.
MyLab without eText = Access to the blended learning platform, merging digital content with complementary homework, tutorials, and assessments. No access to the eText.
MyLab is an innovative online learning platform to support you in your educational journey. It offers a range of interactive and personalized resources tailored to various subjects, helping you to better understand and retain course material. Key benefits of MyLab include immediate feedback on assignments and quizzes, allowing you to learn from your mistakes in real-time. Additionally, the platform provides a wealth of practice exercises, tutorials, and multimedia resources that cater to different learning styles.
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
