Horngren's Cost Accounting
A Managerial Emphasis
by Srikant M. Datar, Madhav V. Rajan
17th Edition
Publisher: Pearson
Book Details
| Print ISBN | 9780135628478 |
| eText ISBN | 9780135632765 |
| Publisher | Pearson |
| Publishing Year | 2021 |
| Edition | 17th Edition |
| Language | English |
Horngren's Cost Accounting: A Managerial Emphasis, 17th Edition, is a textbook centered on the foundational theme of different costs for different purposes. Reaching beyond mechanical accounting procedures, the volume explores underlying concepts, analyses, and management practices to prepare students for careers in the field.
Broad thematic areas include management accounting fundamentals, cost terminology, and cost-volume-profit analysis. The text also examines organizational planning and operational control through master budgets, responsibility accounting, and flexible budgets.
The volume incorporates modern research and professional practice to examine strategic decision-making and data analytic thinking. These discussions provide learners with practical perspective on the challenges and responsibilities encountered in the cost accounting profession.
Table of Contents
Chapter 1: The Manager and Management Accounting
Chapter 2: An Introduction to Cost Terms and Purposes
Chapter 3: Cost–Volume–Profit Analysis
Chapter 4: Job Costing
Chapter 5: Activity-Based Costing and Activity-Based Management
Chapter 6: Master Budget and Responsibility Accounting
Chapter 7: Flexible Budgets, Direct-Cost Variances, and Management Control
Chapter 8: Flexible Budgets, Overhead Cost Variances, and Management Control
Chapter 9: Inventory Costing and Capacity Analysis
Chapter 10: Determining How Costs Behave
Chapter 11: Data Analytic Thinking and Prediction
Chapter 12: Decision Making and Relevant Information
Chapter 13: Strategy, Balanced Scorecard, and Strategic Profitability Analysis
Chapter 14: Pricing Decisions and Cost Management
Chapter 15: Cost Allocation, Customer-Profitability Analysis, and Sales-Variance Analysis
Chapter 16: Allocation of Support-Department Costs, Common Costs, and Revenues
Chapter 17: Cost Allocation: Joint Products and Byproducts
Chapter 18: Process Costing
Chapter 19: Spoilage, Rework, and Scrap
Chapter 20: Balanced Scorecard: Quality and Time
Chapter 21: Inventory Management, Just-in-Time, and Simplified Costing Methods
Chapter 22: Capital Budgeting and Cost Analysis
Chapter 23: Management Control Systems, Transfer Pricing, and Multinational Considerations
Chapter 24: Performance Measurement, Compensation, and Multi-national Considerations
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