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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 emphasises the basic theme of “different costs for different purposes,” and reaches beyond cost accounting procedures to consider concepts, analyses, and management. The 16th Edition incorporates the latest research and most up-to-date thinking into all relevant chapters, so that readers are prepared for the rewards and challenges they will face in the professional cost accounting world of today and tomorrow. The full text downloaded to your computer With eBooks you can: search for key concepts, words and phrases make highlights and notes as you study share your notes with friends eBooks are downloaded to your computer and accessible either offline through the Bookshelf (available as a free download), available online and also via the iPad and Android apps. Upon purchase, you'll gain instant access to this eBook. Time limit The eBooks products do not have an expiry date. You will continue to access your digital ebook products whilst you have your Bookshelf installed.

Horngren's Cost Accounting: A Managerial Emphasis, Global Edition

• Title Page


• Copyright Page


• Brief Contents


• Contents


• 1 The Manager and Management Accounting


• For Coca-Cola, Smaller Sizes Mean Bigger Profits


• Financial Accounting, Management Accounting, and Cost Accounting


• Strategic Decisions and the Management Accountant


• Value-Chain and Supply-Chain Analysis and Key Success Factors


• Value-Chain Analysis


• Supply-Chain Analysis


• Key Success Factors


• Concepts in Action: Trader Joe?s Recipe for Cost Leadership


• Decision Making, Planning, and Control: The Five-Step Decision-Making Process


• Key Management Accounting Guidelines


• Cost?Benefit Approach


• Behavioral and Technical Considerations


• Different Costs for Different Purposes


• Organization Structure and the Management Accountant


• Line and Staff Relationships


• The Chief Financial Officer and the Controller


• Management Accounting Beyond the Numbers


• Professional Ethics


• Institutional Support


• Typical Ethical Challenges


• Problem for Self-Study


• Decision Points


• Terms to Learn


• Assignment Material


• Questions


• Multiple-Choice Questions


• Exercises


• Problems


• 2 An Introduction to Cost Terms and Purposes


• High Fixed Costs Bankrupt Quiksilver


• Costs and Cost Terminology


• Direct Costs and Indirect Costs


• Cost Allocation Challenges


• Factors Affecting Direct/Indirect Cost Classifications


• Cost-Behavior Patterns: Variable Costs and Fixed Costs


• Concepts in Action: Zipcar Helps Twitter Reduce Fixed Costs


• Cost Drivers


• Relevant Range


• Relationships Between Types of Costs


• Total Costs and Unit Costs


• Un