For undergraduate and MBA Cost or Management Accounting courses The text that defined the cost accounting market. Horngren's Cost Accounting, defined 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. This edition incorporates the latest research and most up-to-date thinking into all relevant chapters and more MyAccountingLab ® coverage! MyAccountingLab is web-based tutorial and assessment software for accounting that not only gives students more "I Get It" moments, but gives instructors the flexibility to make technology an integral part of their course, or a supplementary resource for students. Please note that the product you are purchasing does not include MyAccountingLab. MyAccountingLab Join over 11 million students benefiting from Pearson MyLabs. This title can be supported by MyAccountingLab, an online homework and tutorial system designed to test and build your understanding. Would you like to use the power of MyAccountingLab to accelerate your learning? You need both an access card and a course ID to access MyAccountingLab. These are the steps you need to take: 1. Make sure that your lecturer is already using the system Ask your lecturer before purchasing a MyLab product as you will need a course ID from them before you can gain access to the system. 2. Check whether an access card has been included with the book at a reduced cost If it has, it will be on the inside back cover of the book. 3. If you have a course ID but no access code, you can benefit from MyAccountingLab at a reduced price by purchasing a pack containing a copy of the book and an access code for MyAccountingLab (ISBN : 9781292079080) 4. If your lecturer is using the MyLab and you would like to purchase the product... Go to www.myaccountinglab.com to buy access to this interactive study programme. For educator access, contact your Pearson representative. To find out who your Pearson representative is, visit www.pearsoned.co.uk/replocator

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 Considerations