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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.

Horngren's Cost Accounting, Global Edition

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