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ISBN: 9781292211619
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MyLab Accounting

Horngren's Cost Accounting: A Managerial Emphasis, Global Edition, 16e (e-Book VS 12m)

By Srikant M. Datar

Descripción: For undergraduate and MBA Cost or Management Accounting courses.

The text that defined the cost accounting market

Horngren’s Cost Accounting defines 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. The 16th Edition, Global 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. 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