Horngren's Cost Accounting: A Managerial Emphasis, Canadian Edition, 10th edition

Published by Pearson Canada (March 15, 2024) © 2025

  • Srikant M. Datar Harvard University
  • Madhav V. Rajan Stanford University
  • Louis Beaubien Dalhousie University
  • Steve Janz Stanford University
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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 emphasizes the basic theme of “different costs for different purposes,” and reaches beyond cost accounting procedures to consider concepts, analyses, and management. Cost Accounting 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.

  1. The Accountant's Vital Role in Decision Making
  2. An Introduction to Cost Terms and Purposes
  3. Cost–Volume–Profit Analysis
  4. Job Costing
  5. Activity-Based Costing and Management
  6. Master Budget and Responsibility Accounting
  7. Flexible Budgets, Variances, and Management Control: I
  8. Flexible Budgets, Variances, and Management Control: II
  9. Income Effects of Denominator Level on Inventory Valuation
  10. Analysis of Cost Behaviour
  11. Decision Making and Relevant Information
  12. Data Analytic Thinking and Prediction
  13. Pricing Decisions: Profitability and Cost Management
  14. Strategy, the Balanced Scorecard, and Profitability Analysis
  15. Period Cost Application
  16. Cost Allocation: Joint Products and Byproducts
  17. Revenue and Customer Profitability Analysis
  18. Process Costing
  19. Spoilage, Rework, and Scrap
  20. Inventory Cost Management Strategies
  21. Capital Budgeting: Methods of Investment Analysis
  22. Transfer Pricing and Multinational Management Control Systems
  23. Multinational Performance Measurement and Compensation

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