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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 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. The 17th Edition 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.

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For undergraduate and MBA cost or management accounting courses.
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 emphasises the basic theme of different costs for different purposes, and reaches beyond cost accounting procedures to consider concepts, analyses, and management. The 17th Edition 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.

Autorentext

Srikant M. Datar is the Arthur Lowes Dickinson Professor of Business Administration at the Harvard Business School, Faculty Chair of the Harvard University Innovation Labs, and Senior Associate Dean for University Affairs. 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 co-author of two other books: Managerial Accounting: Making Decisions and Motivating Performance and Rethinking the MBA: Business Education at a Crossroads.

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.

Madhav V. Rajan is the Robert K. Jaedicke Professor of Accounting at Stanford University's Graduate School of Business. He is also Professor of Law (by courtesy) at Stanford Law School. From 2010 to 2016, he was Senior Associate Dean for Academic Affairs and head of the MBA program at the Stanford 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 and Economics, Journal of Accounting Research, Management Science, and Review of Financial Studies.

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 received several teaching honors at Wharton and Stanford. He teaches in the flagship Stanford Executive Program and is co-director of Finance and Accounting for the Nonfinancial Executive. He has participated in custom programs for many companies, including Genentech, Hewlett-Packard, and Vidia, and is faculty director for the Infosys Global Leadership Program. Rajan is a director of Cavium, Inc. and iShares, Inc., a trustee of the iShares Trust, and a member of the C.M. Capital Investment Advisory Board.

Inhalt

1. The Manager and Management Accounting2. An Introduction to Cost Terms and Purposes3. CostVolumeProfit Analysis4. Job Costing5. Activity-Based Costing and Activity-Based Management6. Master Budget and Responsibility Accounting7. Flexible Budgets, Direct-Cost Variances, and Management Control8. Flexible Budgets, Overhead Cost Variances, and Management Control9. Inventory Costing and Capacity Analysis10. Determining How Costs Behave11. Data Analytic Thinking and Prediction12. Decision Making and Relevant Information13. Strategy, Balanced Scorecard, and Strategic Profitability Analysis14. Pricing Decisions and Cost Management15. Cost Allocation, Customer-Profitability Analysis, and Sales-Variance Analysis16. Allocation of Support-Department Costs, Common Costs, and Revenues17. Cost Allocation: Joint Products and Byproducts18. Process Costing19. Spoilage, Rework, and Scrap20. Balanced Scorecard: Quality and Time21. Inventory Management, Just-in-Time, and Simplified Costing Methods22. Capital Budgeting and Cost Analysis23. Management Control Systems, Transfer Pricing, and Multinational Considerations24. Performance Measurement, Compensation, and Multi-national Considerations