Horngren's Cost Accounting, Global Edition
Produktdetaljer
Biografisk notat
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.
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.
- 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
- Learning Objectives help students guide their learning efforts.
- Key terms and their definitions assist students as they review the chapter and study for exams.
- Integrated Cases encourage students to think independently and apply the tools at a higher level of learning.
- The excellent quantity, quality, and range of assignment materials and the ability to teach chapters in different sequences ensures this text suits various approaches to teaching and learning.
- Strategy maps are presented as a useful tool to implement the balanced scorecard and a simplified presentation of how income statements of companies can be analysed from the strategic perspective of product differentiation or cost leadership.
- The incorporation of strategy into the material shows students the part this important topic plays in the design of activity-based costing systems, in the preparation of budgets, and in decision-making in general.
- Becker multiple-choice questions in the assignment material probe students' knowledge of the chapter material and their ability to think critically about key concepts.
- A streamlined presentation of various topics makes it as easy as possible for students to learn the concepts, tools, and frameworks introduced in the chapters.
Student-focused features facilitate learning
- Try It exercises, located after a particular concept or calculation, invite students to practice what they’ve just learned.
- Chapter-opening Cases get students engaged in a business situation or dilemma, by focusing on real company situations and illustrating why and how the concepts in the chapter are relevant in business.
- Concepts in Action boxes cover real-world cost accounting issues across a variety of industries including automobile racing, defense contracting, entertainment, manufacturing, and retailing.
- End-of-chapter content contains new and revised problems to help students learn and practice chapter concepts. Problems have been updated with data analytics examples.
The latest data and research help prepare students for their field
- NEW - A new chapter on data analytics (chapter 11) looks at recent trends in big data and data analytics in predicting costs and making demand forecasts.
- UPDATED - An emphasis on global issues reflects today’s increasingly global business environment.
- UPDATED - A focus on merchandising and service sectors (vs. traditional manufacturing settings) highlights shifts in US and world economies.
- UPDATED - An emphasis on sustainability illustrates one of the critical managerial challenges of the coming decades.
- UPDATED - More focus on the role of accounting concepts and systems examines how to foster and support innovation and entrepreneurial activities in firms.
- UPDATED - An emphasis on the healthcare industry gives students an idea of financial reporting related to hospitals, medical practices, and more.
Produktdetaljer
Biografisk notat
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.