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Horngren's Cost Accounting: A Managerial Emphasis, Global Edition MyLab Accounting with eText, 16th Edition

Srikant Datar
...show all

Horngren's Cost Accounting: A Managerial Emphasis, Global Edition MyLab Accounting with eText, 16th Edition

By Srikant Datar, Madhav Rajan
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Overview
Author
Srikant Datar
...show all
Edition
16th
ISBN
9781292211657
Published Date
14/07/2017

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.

Pearson MyLab™ is the world's leading online self-study, homework, tutorial and assessment product designed with a single purpose in mind: to improve the results of all higher education students, one student at a time.

Please note: The duration of access to a MyLab is set by your instructor for your specific unit of study. To access the MyLab you need a Course ID from your instructor.

Biography
Srikant M. Datar is the Arthur Lowes Dickinson Professor of Business Administration at the Harvard Business School, Faculty Chair of the Harvard University Innovation Labs, and Senior Associate Dean for University Affairs. He previously served as Senior Associate Dean from 2000 to 2010. A graduate with distinction from the University of Bombay, he received gold medals upon graduation from the Indian Institute of Management, Ahmedabad, and the Institute of Cost and Works Accountants of India. A chartered accountant, he holds two master’s degrees and a PhD from Stanford University.

Madhav V. Rajan is the Robert K. Jaedicke Professor of Accounting at Stanford University’s Graduate School of Business. He is also Professor of Law (by courtesy) at Stanford Law School. From 2010 to 2016, he was Senior Associate Dean for Academic Affairs and head of the MBA program at the Stanford GSB.

 

Features
  • MyLab™ Accounting is an online homework, tutorial, and assessment program designed to work with this text to engage students and improve results. Within its structured environment, students practice what they learn, test their understanding, and pursue a personalised study plan that helps them better absorb course material and understand difficult concepts.
  • A simplified user interface. The new user interface offers quick and easy access to Assignments, the Study Plan, the eText & Results, as well as additional options for course customisation.
  • The eText keeps students engaged in learning on their own time, while helping them achieve greater conceptual understanding of course material. The worked examples (in select titles) bring learning to life, and algorithmic practice allows students to apply the very concepts they are reading about. Combining resources that illuminate content with accessible self-assessment, MyLab with eText provides students with a complete digital learning experience–all in one place.
  • Learning Aids. MyLab homework and practice questions are correlated to the textbook, regenerate algorithmically to give students unlimited opportunity for practice and mastery, and offer helpful feedback when students enter incorrect answers. Learning aids, such as Help Me Solve This, DemoDoc Examples, provide extra help for students at the point-of-use.
  • Students get real-world Excel practice in their classes.
  • Instructors have the option to assign students End-of-Chapter Questions that can be completed in an Excel spreadsheet and uploaded for instant, automatic grading that will flow to a gradebook.
  • Worked Out Solutions. Sometimes students need more than just the correct answer to understand their mistakes; they need to understand how to get to that correct answer. Worked Out Solutions will now be available to students when they are reviewing their submitted and graded homework. The Worked Out Solutions provide step-by-step explanations on how to solve the problem using the exact numbers and data that was presented to the student in the problem. Instructors will also have access to the Worked Out Solutions in preview and review mode.
  • The Study Plan acts as a tutor, providing personalised recommendations for each of your students based on his or her ability to master the learning objectives in your course. This allows students to focus their study time by pinpointing the precise areas they need to review, and allowing them to use customised practice and learning aids–such as videos, an eText, tutorials, and more–to get them back on track. Using the report available in the Gradebook, you can then tailor course lectures to prioritise the content where students need the most support–offering you better insight into classroom and individual performance.
  • Dynamic Study Modules help students study effectively on their own by continuously assessing their activity and performance in real time. Here's how it works: students complete a set of questions with a unique answer format that also asks them to indicate their confidence level. Questions repeat until the student can answer them all correctly and confidently. Once completed, Dynamic Study Modules explain the concept using materials from the text. These are available as graded assignments prior to class, and accessible on smartphones, tablets, and computers. NEW! Instructors can now remove questions from Dynamic Study Modules to better fit their course.
  • Reporting Dashboard. View, analyze, and report learning outcomes clearly and easily, and get the information you need to keep your students on track throughout the course, with the new Reporting Dashboard. Available via the MyLab Gradebook and fully mobile-ready, the Reporting Dashboard presents student performance data at the class, section, and program levels in an accessible, visual manner.
  • HTML5 Player. In addition to matching the Flash player’s support of Accessibility requirements, the HTML5 player has a new “Show Work” feature to allow students to enter text either from a keyboard or stylus and to draw freehand on different backgrounds, such as a coordinate graph, with multiple fonts and colours. Students can also continue to upload images such as phone-photos of handwritten work. Printing enhancements include:
  • Learning Catalytics™ helps you generate class discussion, customise your lecture, and promote peer-to-peer learning with real-time analytics. As a student response tool, Learning Catalytics uses students’ smartphones, tablets, or laptops to engage them in more interactive tasks and thinking.

 

  • Emphasis on Global Issues reflect today’s increasingly global business environment
  • The text’s examples of management accounting applications in companies are drawn from international settings.
  • Several Concepts in Action boxes focus on the merchandising and service sectors, including achieving cost leadership at Trader Joes, using activity-based costing to reduce the costs of health care delivery at the Mayo Clinic (Chapter 5), reducing fixed costs at Twitter (Chapter 2), and analysing operating income performance at Best Buy (Chapter 12) and web-based budgeting at 24 Hour Fitness.
  • Examples of companies that mandate disclosures and evaluate managers on environmental and social metrics (Chapter 23).
  • Material that stress themes of recognising and accounting for environmental costs, energy independence and the smart grid, setting stretch targets to motivate greater carbon reductions, using cost analysis, carbon tax, and cap-and-trade auctions to reduce environmental footprints, and constructing “green” homes in a cost-effective manner.
  • More focus on the role of accounting concepts and systems in fostering and supporting innovation and entrepreneurial activities in firms including:
  • Cutting-edge topics 
  • Provide a solid presentation of accounting hallmarks with a great emphasis on strategy
  • Extensive use of real-world examples.
  • Ability to teach chapters in different sequences.
  • Excellent quantity, quality, and range of assignment material.
  • Strategy maps are presented as a useful tool to implement the balanced scorecard and a simplified presentation of how income statements of companies can be analysed from the strategic perspective of product differentiation or cost leadership. A new section helps students evaluate strategy maps such as the strength of links, differentiators, focal points and trigger points.
  • Try It examples are simple and focus on key ideas or concepts. They are located after a particular concept or calculation, and invite students to practice what they have just learned.
  • Becker Multiple Choice Questions in the assignment material probe students’ knowledge of the chapter material and their ability to think critically about key concepts.
  • Opening Vignettes. Each chapter opens with a vignette on a real company situation. The vignettes get students engaged in a business situation, or dilemma, illustrating why and how the concepts in the chapter are relevant in business. New examples on Quiksilver, General Motors, Boeing, Delta, Honda, and Viacom have been incorporated.
  • Concepts in Action Boxes. Found in every chapter, these boxes cover real-world cost accounting issues across a variety of industries including automobile racing, defense contracting, entertainment, manufacturing, and retailing. New examples include Subway, Chipotle, H&M, Amazon, Under Armour, and Netflix.
  • Streamlined Presentation. The authors continue to simplify and streamline the presentation of various topics in order to make it as easy as possible for a student to learn the concepts, tools, and frameworks introduced in different chapters.
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Table of contents
  • 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