STUDY NOTES & REFERENCE GUIDE
GLOBA
EDITIO
HORNGREN'S
� COST ACCOUNTING
� A MANAGERIAL EMPHASIS
SRIKANT M. DATAR • MADHAVV. RAJAN
@
COURSESITY - Stuvia | Page 1 of 1025
, STUDY NOTES & REFERENCE GUIDE
Horngren’s
Cost Accounting ·
A MANAGERIAL EMPHASIS
·
Seventeenth Edition ··
Global Edition
Srikant M. Datar
Harvard University
Madhav V. Rajan
University of Chicago
Harlow, England • London • New York • Boston • San Francisco • Toronto • Sydney • Dubai • Singapore • Hong Kong
Tokyo • Seoul • Taipei • New Delhi • Cape Town • Sao Paulo • Mexico City • Madrid • Amsterdam • Munich • Paris •
Milan
COURSESITY - Stuvia | Page 2 of 1025
, STUDY NOTES & REFERENCE GUIDE
Please contact https://support.pearson.com/getsupport/s/contactsupport with any queries on this content.
Cover Image: Visual Generation/Shutterstock
Microsoft and/or its respective suppliers make no representations about the suitability of the information contained in the
documents and related graphics published as part of the services for any purpose. All such documents and related graphics
are provided “as is” without warranty of any kind. Microsoft and/or its respective suppliers hereby disclaim all warranties
and conditions with regard to this information, including all warranties and conditions of merchantability, whether express,
implied or statutory, fitness for a particular purpose, title, and non-infringement. In no event shall Microsoft and/or its
respective suppliers be liable for any special, indirect, or consequential damages or any damages whatsoever resulting from
loss of use, data, or profits, whether in an action of contract, negligence, or other tortious action, arising out of or in
connection with the use or performance of information available from the services.
The documents and related graphics contained herein could include technical inaccuracies or typographical errors. Changes
are periodically added to the information herein. Microsoft and/or its respective suppliers may make improvements and/
or changes in the product(s) and/or the program(s) described herein at any time. Partial screen shots may be viewed in full
within the software version specified.
Microsoft® and Windows® are registered trademarks of the Microsoft Corporation in the U.S.A. and other countries. This
book is not sponsored or endorsed by or affiliated with the Microsoft Corporation.
Acknowledgments of third-party content appear on the appropriate page within the text.
Pearson Education Limited
KAO Two
KAO Park
Hockham Way
Harlow
Essex
CM17 9SR
United Kingdom
and Associated Companies throughout the world
Visit us on the World Wide Web at: www.pearsonglobaleditions.com
© Pearson Education Limited 2021
The rights of Srikant M. Datar and Madhav V. Rajan, to be identified as the authors of this work, have been asserted
by them in accordance with the Copyright, Designs and Patents Act 1988.
Authorized adaptation from the United States edition, entitled Horngren's Cost Accounting, 17th Edition,
by Srikant M. Datar and Madhav V. Rajan, published by Pearson Education © 2021.
All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by
any means, electronic, mechanical, photocopying, recording or otherwise, without either the prior written permission of the
publisher or a license permitting restricted copying in the United Kingdom issued by the Copyright Licensing Agency Ltd, Saffron
House, 6–10 Kirby Street, London EC1N 8TS.
All trademarks used herein are the property of their respective owners. The use of any trademark in this text does not vest in the
author or publisher any trademark ownership rights in such trademarks, nor does the use of such trademarks imply any affiliation
with or endorsement of this book by such owners. For information regarding permissions, request forms, and the appropriate
contacts within the Pearson Education Global Rights and Permissions department, please visit www.pearsoned.com/permissions/.
This eBook is a standalone product and may or may not include all assets that were part of the print version. It
also does not provide access to other Pearson digital products like MyLab and Mastering. The publisher reserves
the right to remove any material in this eBook at any time.
10: 1-292-36307-X
13: 978-1-292-36307-3
eBook 13: 978-1-292-36316-5
British Library Cataloguing-in-Publication Data
A catalogue record for this book is available from the British Library
Typeset in Sabon MT Pro by Integra Software Services
COURSESITY - Stuvia | Page 3 of 1025
, STUDY NOTES & REFERENCE GUIDE
Brief Contents
···
1 The Manager and Management Accounting
···
19
2 An Introduction to Cost Terms and Purposes
··
46
3 Cost–Volume–Profit Analysis ··
83
4 Job Costing 122
··
5 Activity-Based Costing and Activity-Based Management 167
···
6 Master Budget and Responsibility Accounting
··
212
7 Flexible Budgets, Direct-Cost Variances, and Management Control 263
·
8 Flexible Budgets, Overhead Cost Variances, and Management
···
Control 300
9 Inventory Costing and Capacity Analysis 340
10 Determining How Costs Behave 384
11 Data Analytic Thinking and Prediction 437
12 Decision Making and Relevant Information 484
13 Strategy, Balanced Scorecard, and Strategic Profitability Analysis 535
14 Pricing Decisions and Cost Management 580
15 Cost Allocation, Customer-Profitability Analysis, and Sales-Variance
Analysis 614
16 Allocation of Support-Department Costs, Common Costs, and
Revenues 657
17 Cost Allocation: Joint Products and Byproducts 697
18 Process Costing 728
19 Spoilage, Rework, and Scrap 769
20 Balanced Scorecard: Quality and Time 797
21 Inventory Management, Just-in-Time, and Simplified Costing
Methods 827
22 Capital Budgeting and Cost Analysis 867
23 Management Control Systems, Transfer Pricing, and Multinational
Considerations 905
24 Performance Measurement, Compensation, and Multinational
Considerations 941
COURSESITY - Stuvia | Page 4 of 1025
GLOBA
EDITIO
HORNGREN'S
� COST ACCOUNTING
� A MANAGERIAL EMPHASIS
SRIKANT M. DATAR • MADHAVV. RAJAN
@
COURSESITY - Stuvia | Page 1 of 1025
, STUDY NOTES & REFERENCE GUIDE
Horngren’s
Cost Accounting ·
A MANAGERIAL EMPHASIS
·
Seventeenth Edition ··
Global Edition
Srikant M. Datar
Harvard University
Madhav V. Rajan
University of Chicago
Harlow, England • London • New York • Boston • San Francisco • Toronto • Sydney • Dubai • Singapore • Hong Kong
Tokyo • Seoul • Taipei • New Delhi • Cape Town • Sao Paulo • Mexico City • Madrid • Amsterdam • Munich • Paris •
Milan
COURSESITY - Stuvia | Page 2 of 1025
, STUDY NOTES & REFERENCE GUIDE
Please contact https://support.pearson.com/getsupport/s/contactsupport with any queries on this content.
Cover Image: Visual Generation/Shutterstock
Microsoft and/or its respective suppliers make no representations about the suitability of the information contained in the
documents and related graphics published as part of the services for any purpose. All such documents and related graphics
are provided “as is” without warranty of any kind. Microsoft and/or its respective suppliers hereby disclaim all warranties
and conditions with regard to this information, including all warranties and conditions of merchantability, whether express,
implied or statutory, fitness for a particular purpose, title, and non-infringement. In no event shall Microsoft and/or its
respective suppliers be liable for any special, indirect, or consequential damages or any damages whatsoever resulting from
loss of use, data, or profits, whether in an action of contract, negligence, or other tortious action, arising out of or in
connection with the use or performance of information available from the services.
The documents and related graphics contained herein could include technical inaccuracies or typographical errors. Changes
are periodically added to the information herein. Microsoft and/or its respective suppliers may make improvements and/
or changes in the product(s) and/or the program(s) described herein at any time. Partial screen shots may be viewed in full
within the software version specified.
Microsoft® and Windows® are registered trademarks of the Microsoft Corporation in the U.S.A. and other countries. This
book is not sponsored or endorsed by or affiliated with the Microsoft Corporation.
Acknowledgments of third-party content appear on the appropriate page within the text.
Pearson Education Limited
KAO Two
KAO Park
Hockham Way
Harlow
Essex
CM17 9SR
United Kingdom
and Associated Companies throughout the world
Visit us on the World Wide Web at: www.pearsonglobaleditions.com
© Pearson Education Limited 2021
The rights of Srikant M. Datar and Madhav V. Rajan, to be identified as the authors of this work, have been asserted
by them in accordance with the Copyright, Designs and Patents Act 1988.
Authorized adaptation from the United States edition, entitled Horngren's Cost Accounting, 17th Edition,
by Srikant M. Datar and Madhav V. Rajan, published by Pearson Education © 2021.
All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by
any means, electronic, mechanical, photocopying, recording or otherwise, without either the prior written permission of the
publisher or a license permitting restricted copying in the United Kingdom issued by the Copyright Licensing Agency Ltd, Saffron
House, 6–10 Kirby Street, London EC1N 8TS.
All trademarks used herein are the property of their respective owners. The use of any trademark in this text does not vest in the
author or publisher any trademark ownership rights in such trademarks, nor does the use of such trademarks imply any affiliation
with or endorsement of this book by such owners. For information regarding permissions, request forms, and the appropriate
contacts within the Pearson Education Global Rights and Permissions department, please visit www.pearsoned.com/permissions/.
This eBook is a standalone product and may or may not include all assets that were part of the print version. It
also does not provide access to other Pearson digital products like MyLab and Mastering. The publisher reserves
the right to remove any material in this eBook at any time.
10: 1-292-36307-X
13: 978-1-292-36307-3
eBook 13: 978-1-292-36316-5
British Library Cataloguing-in-Publication Data
A catalogue record for this book is available from the British Library
Typeset in Sabon MT Pro by Integra Software Services
COURSESITY - Stuvia | Page 3 of 1025
, STUDY NOTES & REFERENCE GUIDE
Brief Contents
···
1 The Manager and Management Accounting
···
19
2 An Introduction to Cost Terms and Purposes
··
46
3 Cost–Volume–Profit Analysis ··
83
4 Job Costing 122
··
5 Activity-Based Costing and Activity-Based Management 167
···
6 Master Budget and Responsibility Accounting
··
212
7 Flexible Budgets, Direct-Cost Variances, and Management Control 263
·
8 Flexible Budgets, Overhead Cost Variances, and Management
···
Control 300
9 Inventory Costing and Capacity Analysis 340
10 Determining How Costs Behave 384
11 Data Analytic Thinking and Prediction 437
12 Decision Making and Relevant Information 484
13 Strategy, Balanced Scorecard, and Strategic Profitability Analysis 535
14 Pricing Decisions and Cost Management 580
15 Cost Allocation, Customer-Profitability Analysis, and Sales-Variance
Analysis 614
16 Allocation of Support-Department Costs, Common Costs, and
Revenues 657
17 Cost Allocation: Joint Products and Byproducts 697
18 Process Costing 728
19 Spoilage, Rework, and Scrap 769
20 Balanced Scorecard: Quality and Time 797
21 Inventory Management, Just-in-Time, and Simplified Costing
Methods 827
22 Capital Budgeting and Cost Analysis 867
23 Management Control Systems, Transfer Pricing, and Multinational
Considerations 905
24 Performance Measurement, Compensation, and Multinational
Considerations 941
COURSESITY - Stuvia | Page 4 of 1025
