Synopses & Reviews
ALERT: Before you purchase, check with your instructor or review your course syllabus to ensure that you select the correct ISBN. Several versions of Pearson's MyLab & Mastering products exist for each title, including customized versions for individual schools, and registrations are not transferable. In addition, you may need a CourseID, provided by your instructor, to register for and use Pearson's MyLab & Mastering products.
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For undergraduate and MBA Cost or Management Accounting courses
The text that defined the cost accounting market.
Horngren’s Cost Accounting, defined the cost accounting market and continues to innovate today 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. This edition incorporates the latest research and most up-to-date thinking into all relevant chapters and more MyAccountingLab® coverage!
MyAccountingLab is an online homework, tutorial, and assessment program that truly engages students in learning. It helps students better prepare for class, quizzes, and exams–resulting in better performance in the course–and provides educators with a dynamic set of tools for gauging individual and class progress.
Teaching and Learning Experience
This program presents a better teaching and learning experience–for you and your students. Cost Accounting, Fifteenth Edition will:
- Personalize learning with MyAccountingLab: MyAccountingLab provides instructors with a rich and flexible set of course materials, along with course-management tools that make it easy to deliver all or a portion of your course online.
- Use the most current information to prepare students for their field: Up-date material gives students a better understanding of the current issues effecting the business environment.
- Provide a solid presentation of accounting hallmarks with a great emphasis on strategy: Students learn key concepts with a focus on strategy that integrates modern topics with traditional coverage and teaches them how to handle the rapid pace of change in today’s organizations.
- Tailor the material to suit your needs: This text’s modular, flexible organization can be used to suit a number of different approaches to teaching and learning
Note: Cost Accounting Plus NEW MyAccountingLab with Pearson eText Access Card Package, 15e contains:
• 0133428702 / 9780133428704 Cost Accounting, 15e• 013345147X / 9780133451474 NEW MyAccountingLab with Pearson eText -- Access Card -- for Cost Accounting, 15e
MyAccountingLab is not a self-paced technology and should only be purchased when required by an instructor.
Synopsis
ALERT: Before you purchase, check with your instructor or review your course syllabus to ensure that youselect the correct ISBN. Several versions of Pearson's MyLab & Mastering products exist for each title, including customized versions for individual schools, and registrations are not transferable. In addition, you may need a CourseID, provided by your instructor, to register for and use Pearson's MyLab & Mastering products.
Packages
Access codes for Pearson's MyLab & Mastering products may not be included when purchasing or renting from companies other than Pearson; check with the seller before completing your purchase.
Used or rental books
If you rent or purchase a used book with an access code, the access code may have been redeemed previously and you may have to purchase a new access code.
Access codes
Access codes that are purchased from sellers other than Pearson carry a higher risk of being either the wrong ISBN or a previously redeemed code. Check with the seller prior to purchase.
For undergraduate and MBA Cost or Management Accounting courses
The text that defined the cost accounting market.
Horngren s Cost Accounting, defined the cost accounting market and continues to innovate today 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. This edition incorporates the latest research and most up-to-date thinking into all relevant chapters and more MyAccountingLab(r) coverage MyAccountingLab is web-based tutorial and assessment software for accounting that not only gives you more "I Get It" moments, but gives instructors the flexibility to make technology an integral part of their course, or a supplementary resource for students.
Teaching and Learning Experience
This program presents a better teaching and learning experience. Cost Accounting, Fifteenth Edition will:
- Personalize learning with MyAccountingLab: MyAccountingLab provides instructors with a rich and flexible set of course materials, along with course-management tools that make it easy to deliver all or a portion of your course online.
- Get the most current information to prepare you for your field: Up-date material gives you a better understanding of the current issues effecting the business environment.
- Receive a solid presentation of accounting hallmarks with a great emphasis on strategy: Learn key concepts with a focus on strategy that integrates modern topics with traditional coverage and teaches you how to handle the rapid pace of change in today s organizations.
- Benefit from material that has been designed to suit your needs: This text s modular, flexible organization can be used to suit a number of different approaches to teaching and learning
Note: You are purchasing a standalone product; MyAccountingLab does not come packaged with this content. If you would like to purchase both the physical text and MyAccountingLab search for ISBN-10: 0133803813/ISBN-13: 9780133803815. That package includes ISBN-10: 0133428702/ISBN-13: 9780133428704 and ISBN-10: 013345147X/ISBN-13: 9780133451474.
MyAccountingLab is not a self-paced technology and should only be purchased when required by an instructor.
"
Synopsis
ALERT: Before you purchase, check with your instructor or review your course syllabus to ensure that you select the correct ISBN. Several versions of Pearson's MyLab & Mastering products exist for each title, including customized versions for individual schools, and registrations are not transferable. In addition, you may need a CourseID, provided by your instructor, to register for and use Pearson's MyLab & Mastering products.
Packages
Access codes for Pearson's MyLab & Mastering products may not be included when purchasing or renting from companies other than Pearson; check with the seller before completing your purchase.
Used or rental books
If you rent or purchase a used book with an access code, the access code may have been redeemed previously and you may have to purchase a new access code.
Access codes
Access codes that are purchased from sellers other than Pearson carry a higher risk of being either the wrong ISBN or a previously redeemed code. Check with the seller prior to purchase.
For undergraduate and MBA Cost or Management Accounting courses
The text that defined the cost accounting market.
Horngren’s Cost Accounting, defined the cost accounting market and continues to innovate today 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. This edition incorporates the latest research and most up-to-date thinking into all relevant chapters and more MyAccountingLab® coverage! MyAccountingLab is web-based tutorial and assessment software for accounting that not only gives you more "I Get It" moments, but gives instructors the flexibility to make technology an integral part of their course, or a supplementary resource for students.
Teaching and Learning Experience
This program presents a better teaching and learning experience. Cost Accounting, Fifteenth Edition will:
- Personalize learning with MyAccountingLab: MyAccountingLab provides instructors with a rich and flexible set of course materials, along with course-management tools that make it easy to deliver all or a portion of your course online.
- Get the most current information to prepare you for your field: Up-date material gives you a better understanding of the current issues effecting the business environment.
- Receive a solid presentation of accounting hallmarks with a great emphasis on strategy: Learn key concepts with a focus on strategy that integrates modern topics with traditional coverage and teaches you how to handle the rapid pace of change in today’s organizations.
- Benefit from material that has been designed to suit your needs: This text’s modular, flexible organization can be used to suit a number of different approaches to teaching and learning
Note: You are purchasing a standalone product; MyAccountingLab does not come packaged with this content. If you would like to purchase both the physical text and MyAccountingLab search for ISBN-10: 0133803813/ISBN-13: 9780133803815. That package includes ISBN-10: 0133428702/ISBN-13: 9780133428704 and ISBN-10: 013345147X/ISBN-13: 9780133451474.
MyAccountingLab is not a self-paced technology and should only be purchased when required by an instructor.
About the Author
Charles T. Horngren was the Edmund W. Littlefield Professor of Accounting, Emeritus,
at Stanford University. A Graduate of Marquette University, he received his MBA from
Harvard University and his PhD from the University of Chicago. He was also the recipient
of honorary doctorates from Marquette University and DePaul University.
A certified public accountant, Horngren served on the Accounting Principles Board for
six years, the Financial Accounting Standards Board Advisory Council for five years, and
the Council of the American Institute of Certified Public Accountants for three years. For
six years, he served as a trustee of the Financial Accounting Foundation, which oversees
the Financial Accounting Standards Board and the Government Accounting Standards
Board. Horngren was a member of the Accounting Hall of Fame.
A member of the American Accounting Association, Horngren had been its president
and its director of research. He received its first Outstanding Accounting Educator Award.
The California Certified Public Accountants Foundation gave Horngren its Faculty
Excellence Award and its Distinguished Professor Award. He was the first person to have
received both awards.
The American Institute of Certified Public Accountants presented its first Outstanding
Educator Award to Horngren. Horngren was named Accountant of the Year, Education,
by the national professional accounting fraternity, Beta Alpha Psi. Professor Horngren
was also a member of the Institute of Management Accountants, from whom he received
its Distinguished Service Award. He was also a member of the Institutes’ Board of Regents,
which administers the Certified Management Accountant examinations.
Horngren is the author of other accounting books published by Pearson Education:
Introduction to Management Accounting, 15th ed. (2011, with Sundem, and Stratton);
Introduction to Financial Accounting, 10th ed. (2011, with Sundem and Elliott); Accounting,
8th ed. (2010, with Harrison and Bamber); and Financial Accounting, 8th ed. (2010, with
Harrison). Horngren was the Consulting Editor for the Charles T. Horngren Series in Accounting.
Srikant M. Datar is the Arthur Lowes Dickinson Professor at the Harvard Business School.
He served as Senior Associate Dean from 2000 to 2010. A graduate with distinction from
the University of Bombay, he received gold medals upon graduation from the Indian
Institute of Management, Ahmedabad, and the Institute of Cost and Works Accountants
of India. A chartered accountant, he holds two master’s degrees and a PhD from Stanford
University.
Datar has published his research in leading accounting, marketing, and operations
management journals, including The Accounting Review, Contemporary Accounting
Research, Journal of Accounting, Auditing and Finance, Journal of Accounting and
Economics, Journal of Accounting Research, and Management Science. He has served
as an associate editor and on the editorial board of several journals and has presented
his research to corporate executives and academic audiences in North America, South
America, Asia, Africa, Australia, and Europe. He is a coauthor of three other books:
Managerial Accounting: Making Decisions and Motivating Performance, Rethinking
the MBA: Business Education at a Crossroads, and Rethinking Graduate Management
Education in Latin America.
Cited by his students as a dedicated and innovative teacher, Datar received the George
Leland Bach Award for Excellence in the Classroom at Carnegie Mellon University and
the Distinguished Teaching Award at Stanford University.
Datar is a member of the board of directors of Novartis A.G., ICF International,
T-Mobile US, and Stryker Corporation and has worked with many organizations, including Apple Computer, Boeing, DuPont, Ford, General Motors, Morgan Stanley, PepsiCo, Visa, and the World Bank. He is a member of the American Accounting Association and
the Institute of Management Accountants.
Madhav V. Rajan is the Robert K. Jaedicke Professor of Accounting and Senior Associate
Dean for Academic Affairs at Stanford University’s Graduate School of Business. He is also
Professor of Law (by courtesy) at Stanford Law School. Rajan oversees the MBA and MSx
programs as well as the Marketing and Organizational Behavior faculty areas at the GSB.
Rajan received his undergraduate degree in commerce from the University of Madras,
India, and his MS in accounting, MBA, and PhD degrees from Carnegie Mellon University.
In 1990, his dissertation won the Alexander Henderson Award for Excellence in Economic
Theory.
Rajan’s primary area of research interest is the economics-based analysis of management
accounting issues, especially as they relate to internal control, capital budgeting,
quality management, supply chain and performance systems in firms. He has published
his research in a variety of leading journals, including The Accounting Review, Journal of
Accounting Research, Management Science, and Review of Financial Studies. In 2004, he
received the Notable Contribution to Management Accounting Literature award. He is a
coauthor of Managerial Accounting: Making Decisions and Motivating Performance.
Rajan has served as the Departmental Editor for Accounting at Management Science
as well as associate editor for both the accounting and operations areas. From 2002 to
2008, Rajan served as an editor of The Accounting Review. Rajan has twice been a plenary
speaker at the AAA Management Accounting Conference.
Rajan has received several teaching honors at Wharton and Stanford, including the
David W. Hauck Award, the highest undergraduate teaching award at Wharton. He has
taught in a variety of executive education programs, including the Stanford Executive
Program and the National Football League Program for Managers, as well as custom
programs for firms, including Genentech, Hewlett-Packard, and nVidia.
Rajan is a director of Cavium, Inc., and iShares, Inc., and a trustee of the iShares Trust.
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. Decision Making and Relevant Information
12. Strategy, Balanced Scorecard, and Strategic Profitability Analysis
13. Pricing Decisions and Cost Management
14. Cost Allocation, Customer-Profitability Analysis, and Sales-Variance Analysis
15. Allocation of Support-Department Costs, Common Costs, and Revenues
16. Cost Allocation: Joint Products and Byproducts
17. Process Costing
18. Spoilage, Rework, and Scrap
19. Balanced Scorecard: Quality and Time
20. Inventory Management, Just-in-Time, and Simplified Costing Methods
21. Capital Budgeting and Cost Analysis
22. Management Control Systems, Transfer Pricing, and Multinational Considerations
23. Performance Measurement, Compensation, and Multinational Considerations