Horngren's Cost Accounting: A Managerial Emphasis, 3rd edition

Published by Pearson (September 22, 2021) © 2021

  • Charles Horngren Edmund W. Littlefield Professor Emeritus of Accounting at Stanford University
  • Srikant M. Datar Harvard University
  • Madhav V. Rajan Stanford University
  • William Maguire University of Tasmania
  • Rebecca Tan Australian National University
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Contemporary management accounting with Australian examples to bring the content alive for students

This edition prepares students for the rewards and challenges they might face in professional management accounting world through the development of analytical skills, values and behaviours that make management accountants effective in the workplace.

It provides a decision-making framework and demonstrates how the analytical tools that students will learn prepare them to contribute to an organisation's success.

Maintaining an Australian flavour within a global context it focuses on how management accounting helps managers to make better decisions.

Samples

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Preview sample pages from Horngren's Cost Accounting: A Managerial Emphasis >

  • 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 formation, strategic control and the balanced scorecard
  • Chapter 16 Quality, time and the balanced scorecard
  • Chapter 17 Inventory management, just-in-time and simplified costing methods
  • Chapter 18 Capital budgeting and cost analysis
  • Chapter 19 Management control systems, transfer pricing and multinational considerations
  • Chapter 20 Performance measurement, compensation and multinational considerations
  • Chapter 21 Measuring and reporting sustainability

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