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Horngren's Cost Accounting, 17th edition

Published by Pearson (December 8, 2020) © 2021

  • Srikant M. Datar Harvard University
  • Madhav V. Rajan Stanford University
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Horngren's Cost Accounting expertly explains the cost accounting market. This acclaimed text emphasizes the basic theme of “different costs for different purposes". It reaches beyond cost accounting procedures to consider concepts, analyses and management.

The authors continue to innovate with the 17th Edition by consistently integrating the most current research, practice and theory. Each chapter will prepare you for the rewards and challenges you'll face in the professional cost accounting world of today and tomorrow.

  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

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