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Cost Accounting - With CD

Cost Accounting - With CD - 11th edition

ISBN13: 978-0131793569

Cover of Cost Accounting - With CD 11TH 03 (ISBN 978-0131793569)
ISBN13: 978-0131793569
ISBN10: 013179356X Edition: 11TH 03
Copyright: 2003
Publisher: Prentice Hall, Inc.
Published: 2003
International: No

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Cost Accounting - With CD - 11TH 03 edition

ISBN13: 978-0131793569

Charles T. Horngren, Srikant M. Datar and George Foster

ISBN13: 978-0131793569
ISBN10: 013179356X Edition: 11TH 03
Copyright: 2003
Publisher: Prentice Hall, Inc.
Published: 2003
International: No

For one/two term Junior/Senior-level courses in Cost/Management Accounting. Also suitable for MBA level courses.

This acclaimed, number one market-leading text embraces the basic theme of "different costs for different purposes." It reaches beyond cost accounting procedures to consider concepts, analyses, and management.


  • NEW--Emphasis on strategy and accounting in the new economy throughout--e.g., strategy and implementation are now linked (starting in Chapter 1), with an emphasis given to the management accountant's role; new material is added to "Enhancing the Value of Management Accounting Systems" to further emphasize the management accountant's role in improving cost, quality, time, etc.
  • Enhances students' understanding of cost accounting and cost management by teaching them how to calculate the cost of products, services, and other cost objects; obtain information for planning and control and performance evaluation; and recognize the relevant information for decision making.
  • NEW--Chapter-end Decision Points.
  • Summarizes the key cost accounting issue managers must consider when making decisions.
  • NEW--Instructor Course Organizer CD-ROM--Contains every print and technology ancillary. Free upon adoption.
  • Makes it extremely easy for faculty to 1) customize any supplement, 2) access any supplement while using a computer, and 3) transport "the entire package" from home, to class, to office.
  • NEW--Student CD-ROM--Contains a rich assortment of tools (PowerPoints, spreadsheets, and videos).
  • Aids students in learning cost accounting topics.
  • NEW--Margin Notes in the Student Edition.
  • Highlights key points, provide greater relevance, and improve overall readability.
  • NEW--Step-by-step Excel application problems.
  • Enables students to see how to build their own Excel spreadsheets to solve cost accounting problems.
  • NEW--Chapter-end Internet exercises.
  • Allows students to gain experience using the Internet to solve cost accounting problems.
  • NEW--Streaming Videos (from www.prenhall.com/horngren)--Linked with the Chapter-Opening Vignettes.
  • Students can see how real companies face real cost accounting issues; these set the stage for the chapter content to be introduced.

Author Bio

Horngren, Charles T. : Stanford University

Datar, Srikant M. : Harvard University

Foster, George : Stanford University

Table of Contents

1. The Accountant's Role in the Organization.
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, Variances, and Management Control: I
8. Flexible Budgets, Variances, and Management Control: II.
9. Inventory Costing and Capacity Analysis.
10. Determining How Costs Behave.
11. Decision Making and Relevant Information.
12. Pricing Decisions and Cost Management.
13. Strategy, Balanced Scorecard, and Strategic Profitability Analysis.
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. Quality, Time, and the Theory of Constraints.
20. Inventory Management, Just-in-Time, and Backflush Costing.
21. Capital Budgeting and Cost Analysis.
22. Management Control Systems, Transfer Pricing, and Multinational Considerations.
23. Performance Measurement, Compensation, and Multinational Considerations.

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