eBook Details:

• Hardcover: 896 pages
• Publisher: Prentice Hall; 14th edition (January 14, 2011)
• Language: English
• ISBN-10: 0132109174
• ISBN-13: 978-0132109178

eBook Description:

Cost Accounting: A Managerial Emphasis, 14th Edition

Horngren’s Cost Accounting: A Managerial Emphasis, 14th Edition 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.

For undergraduate and MBA Cost or Management Accounting courses.

Horngren’s Cost Accounting: A Managerial Emphasis, 14th Edition 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 latest edition of Cost Accounting: A Managerial Emphasis, 14th Edition incorporates the latest research and most up-to-date thinking into all relevant chapters and 80% more MyAccountingLab coverage!

Horngren’s Cost Accounting: A Managerial Emphasis, 14th Edition 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.

MyAccountingLab New Design is now available for this title!  MyAccountingLab New Design offers: 

• One Place for All of Your Courses. Improved registration experience and a single point of access for instructors and students who are teaching and learning multiple MyLab/Mastering courses.
• A Simplified User Interface.  The new user interface offers quick and easy access to Assignments, Study Plan, eText & Results, as well as additional option for course customization.
• New Communication Tools. The following new communication tools can be used to foster collaboration, class participation, and group work.
  • Email: Instructors can send emails to their entire class, to individual students or to instructors who has access to their course.
  • Discussion Board: The discussion board provides students with a space to respond and react to the discussions you create. These posts can also be separated out into specific topics where students can share their opinions/answers and respond to their fellow classmates’ posts.
  • Chat/ ClassLive: ClassLive is an interactive chat tool that allows instructors and students to communicate in real time. ClassLive can be used with a group of students or one-on-one to share images or PowerPoint presentations, draw or write objects on a whiteboard, or send and received graphed or plotted equations. ClassLive also has additional classroom management tools, including polling and hand-raising.
• Enhanced eText. Available within the online course materials and offline via an iPad app, the enhanced eText allows instructors and students to highlight, bookmark, take notes, and share with one another.

 Offer a solid presentation of the fundamentals: Hallmark Features. 

• Exceptionally strong emphasis on managerial uses of cost information.
• Clarity and understandability of the text.
• Excellent balance in integrating modern topics with traditional coverage.
• Emphasis on human behavior aspects.
• Extensive use of real-world examples.
• Ability to teach chapters in different sequences.
• Excellent quantity, quality, and range of assignment material.

Tailor the material to suit your course needs:Flexibility of Use. This text’s modular, flexible organization can be used to suit a number of different approaches to teaching and learning.

NEW! Provide a greater emphasis on strategy. This edition deepens the text’s emphasis on strategy development and execution. Several chapters build on the strategy theme introduced in Chapter 1:

• Chapter 13 has a greater discussion of strategy maps as a useful tool to implement the balanced scorecard and a simplified presentation of how income statements of companies can be analyzed from the strategic perspective of product differentiation or cost leadership.
• Strategy considerations in the design of activity-based costing systems are covered in Chapter 5.
• The strategy of preparation of budgets is included in Chapter 6.
• The strategy involved in decision-making is covered in Chapters 11 and 12.

NEW! Take the concepts abroad: Increased Emphasis on Global Issues. This edition contains an increased emphasis on global issues in order to reflect today’s increasingly global business environment. For example:

• Chapter 11 discusses the benefits and challenges that arise when outsourcing products/services outside the United States.
• Chapter 22 examines the importance of transfer pricing in minimizing the tax burden faced by multinational companies.
• Several new examples of management accounting applications in companies are drawn from international settings.

NEW! Present an increased focus on the service sector. In keeping with the shifts in the U.S. and world economy, this edition makes greater use of service sector examples:

• Chapter 2 discusses the concepts around the measurement of costs in a software development–rather than a manufacturing setting.
• Chapter 6 provides several examples of the use of budgets and targets in service companies.
• Several concepts in action boxes focus on the service sector such as activity-based costing at Charles Schwab (Chapter 5) and managing wireless data bottlenecks (Chapter 19).

NEW! Address the latest issues: New Cutting-Edge Topics. The rapid pace of change in today’s organizations is reflected throughout this edition. Examples of new topics include:

• An introduction to foreign currency and forward contract issues in the context of outsourcing decisions.
• Added ideas based on Six Sigma to the discussion of quality.
• Rewritten chapters on strategy and the balanced scorecard, and simplified presentation connecting strategy development, strategy maps, balanced scorecard, and analysis of operating income.
• Discussion of current trends towards Beyond Budgeting and the use of rolling forecasts.
• A discussion on the link between traditional forms of cost allocation and the nascent movement in Europe towards Resource Consumption Accounting.
• A sharper focus on how companies are simplifying their costing systems with the presentation of value streams and lean accounting.