Friday, September 16, 2011

Cost Accounting: A Managerial Emphasis, 13th Edition By Charles T. Horngren, George Foster, Srikant M. Datar, Madhav Rajan, Chris Ittner

Cost Accounting: A Managerial Emphasis, 13th Edition

Cost Accounting: A Managerial Emphasis, 13th Edition
By Charles T. Horngren, George Foster, Srikant M. Datar, Madhav Rajan, Chris Ittner

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Product Description

KEY BENEFIT: Horngren's Cost Accounting defined the cost accounting market and continues to innovate today by consistently integrating the most current practice and theory. This acclaimed, number one market-leading book embraces the basic theme of "different costs for different purposes." It reaches beyond cost accounting procedures to consider concepts, analyses, and management. This latest edition of Cost Accounting incorporates the latest research and most up-to-date thinking into all relevant chapters.

KEY TOPICS: Professional issues related to Management Accounting and Management Accountants are emphasized. Chapter topics cover the accountant's role in the organization to performance measurement, compensation, and multinational considerations.

MARKET: For future accountants who want to enhance their understanding of—and ability to—solve cost accounting problems.


Product Details

  • Amazon Sales Rank: #3356 in Books
  • Published on: 2008-03-14
  • Original language: English
  • Number of items: 1
  • Binding: Hardcover
  • 896 pages


Editorial Reviews

About the Author

Charles T. Horngren is the Edmund W. Littlefield Professor of Accounting, Emeritus, at Stanford University. A Graduate of Marquette University, he received his MBA from Harvard University and his Ph.D. from the University of Chicago. He is also the recipient of honorary doctorates from Marquette University and DePaul University. A Certified Public Accountant, Horngren served on the Accounting Principles Board for six years, the Financial Accounting Standards Board Advisory Council for five years, and the Council of the American Institute of Certified Public Accountants for three years. For six years, he served as a trustee of the Financial Accounting Foundation, which oversees the Financial Accounting Standards Board and the Government Accounting Standards Board. Horngren is a member of the Accounting Hall of Fame.


A member of the American Accounting Association, he has been its President and its Director of Research. He received its first annual Outstanding Accounting Educator Award. The California Certified Public Accountants Foundation gave Horngren its Faculty Excellence Award and its Distinguished Professor Award. He is the first person to have received both awards.

The American Institute of Certified Public Accountants presented its first Outstanding Educator Award to Horngren. Horngren was named Accountant of the Year, Education, by the national professional accounting fraternity, Beta Alpha Psi. Professor Horngren is also a member of the Institute of Management Accountants, from whom he received its Distinguished Service Award. He was also a member of the Institutes' Board of Regents, which administers the Certified Management Accountant examinations. Horngren is the author of other accounting books published by Prentice Hall: Introduction to Management Accounting, 13th ed. (2005, with Sundem and Stratton);


Introduction to Financial Accounting, 9th ed. (2005, with Sundem and Elliott); Accounting, 6th ed. (2005, with Harrison and Bamber); and Financial Accounting, 6th ed. (2005, with Harrison).

Horngren is the Consulting Editor for the Charles T. Horngren Series in Accounting.


Srikant M. Datar is the Arthur Lowes Dickinson Professor of Business Administration at Harvard University. 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 masters degrees and a Ph.D. from Stanford University. Cited by his students as a dedicated and innovative teacher, Datar received the George Leland Bach Award for Excellence in the Classroom at Carnegie Mellon University and the Distinguished Teaching Award at Stanford University.


Datar has published his research in various journals, including The Accounting Review, Contemporary Accounting Research, Journal of Accounting, Auditing and Finance, Journal of Accounting and Economics, Journal of Accounting Research, and Management Science. He has also served on the editorial board of several journals and presented his research to corporate executives and academic audiences in North America, South America, Asia, Africa, and Europe. Datar is a member of the Board of Directors of Novartis A.G. and has worked with many organizations, including Apple Computer, AT&T, Boeing, British Columbia Telecommunications, The Cooperative Bank, Du Pont, Ford, General Motors, Hewlett-Packard, Kodak, Mellon Bank, PepsiCo, Solectron, Store 24, Stryker, TRW, Visa, and the World Bank. He is a member of the American Accounting Association and the Institute of Management Accountants.


George Foster is the Paul L. and Phyllis Wattis Professor of Management at Stanford University. He graduated with a university medal from the University of Sydney and has a Ph.D. from Stanford University. He has been awarded honorary doctorates from the University of Ghent, Belgium, and from the University of Vaasa, Finland. He has received the Outstanding Educator Award from the American Accounting Association. Foster has received the Distinguished Teaching Award at Stanford University and the Faculty Excellence Award from the California Society of Certified Public Accountants. He has been a Visiting Professor to Mexico for the American Accounting Association. Research awards Foster has received include the Competitive Manuscript

Competition Award of the American Accounting Association, the Notable Contribution to Accounting Literature Award of the American Institute of Certified Public Accountants, and the Citation for Meritorious Contribution to Accounting Literature Award of the Australian Society of Accountants.


He is the author of Financial Statement Analysis, published by Prentice Hall. He is coauthor of Activity-Based Management Consortium Study (APQC and CAM-I) and Marketing, Cost Management and Management Accounting (CAM-I). He is also co-author of two monographs published by the American Accounting Association-Security Analyst Multi-Year Earnings Forecasts and The Capital Market and Market Microstructure and Capital Market Information Content Research. Journals publishing his articles include Abacus, The Accounting Review, Harvard Business Review, Journal of Accounting and Economics, Journal of Accounting Research, Journal of Cost Management, Journal of Management Accounting Research, Management Accounting, and Review of Accounting Studies.


Foster works actively with many companies, including Apple Computer, ARCO, BHP, Digital Equipment Corp., Exxon, Frito-Lay Corp., Hewlett-Packard, McDonalds Corp., Octel Communications, PepsiCo, Santa Fe Corp., and Wells Fargo. He also has worked closely with Computer Aided Manufacturing-International (CAM-I) in the development of a framework for modern cost management practices. Foster has presented seminars on new developments in cost accounting in North and South America, Asia, Australia, and Europe.


NEW Authors:

Madhav Rajan --

Madhav Rajan is the Gregor G. Peterson Professor of Accounting at the Graduate School of Business, Stanford University.  He is also Professor of Law (by courtesy) at Stanford Law School.  Madhav joined Stanford University in 2001 and, since 2002, has served as the area coordinator for Accounting at Stanford GSB. Madhav received his undergraduate degree in Commerce from the University of Madras, India, and his MS in Accounting, MBA, and Ph.D degrees from the Graduate School of Industrial Administration at Carnegie Mellon University.  In 1990, his dissertation won the Alexander Henderson Award for Excellence in Economic Theory.  After completing his doctoral studies, Madhav joined the faculty of the Wharton School of the University of Pennsylvania and was promoted to the rank of tenured Associate Professor in 1996, and Professor in 2000.


Madhav's primary area of research interest is the economics-based analysis of management accounting issues, especially as they relate to the choice of internal control and performance systems in firms.  His theoretical work has examined the optimal choice of information and incentive systems and the rationale behind observed internal accounting practices related to cost allocation and capital budgeting.  Madhav has also carried out empirical research, using both archival and field data, on the role of incentive systems, quality-based programs, and buyer-supplier relations.  In 2004, he received the Notable Contribution to Management Accounting Literature award for his work with Stan Baiman on "The Role of Information and Opportunism in the Choice of Buyer-Supplier Relationships."


Madhav's most recent work focuses on the internal control of multi-divisional firms.  Topics include the efficiency of auction markets at allocating resources across divisions and the usefulness of bonus pools as a means for incorporating subjective measures of managerial performance.  He is also currently involved in a research project that looks at whether and how accounting measures of performance can be used to infer the economic profitability of firms. Madhav has served as an editor of The Accounting Review for the past six years.  He is an associate editor for both the Accounting and Operations areas for Management Science, and for the Journal of Accounting, Auditing and Finance.  He is a member of the Management Accounting section of the American Accounting Association and has twice been a plenary speaker at the AAA Management Accounting Conference.


Customer Reviews

Most helpful customer reviews

4 of 4 people found the following review helpful.
1Terrible Book
By Leroy Landry
I dislike this book so much that I am taking time to write this review. I have taken many other courses in college and this is the worst book I have had to use. My managerial accounting book, written by Weygandt is much better detailed and shows you how to do the problems. This book is more qualitative and the questions and problems give me a headache. It is one thing that the questions and problems are hard (not a bad thing, a challenge can help learning), but that each question has many sections and has like 3 paragraphs of scenarios. I don't see how this is necessary, it just confuses me. I had a much easier time learning managerial accounting than cost accounting, which is the same exact material covered in this book.

1 of 1 people found the following review helpful.
1Worse Accounting Book I've ever Read
By Roger
As an Accounting student who has taken classes in Managerial and Financial Accounting this is without a doubt the worse Accounting textbook I've ever read. This book is extremely tedious and not to mention very boring, instead of going in depth with Accounting topics the book seems to have a very one dimensional quality as it only focuses on One Particular Company that manufactures "One Particular Item." Not only does that limit the ability to comprehend information, but it also affects how you're able to do some of the Homework questions given in the book. If you're doing a homework problem at the back of the book it'll take you at least 40 minutes per problem because of the ridiculous amount of detail the book asks for in each question, despite the fact they they never went in depth in their coverage of the concept but in coverage of some stupid Manufacturing company and how their Managers need to motivate their employees. A horrible Accounting book, not worth buying.

1 of 1 people found the following review helpful.
2The worst accounting book I have ever had
By Marcin
I have went through several accounting courses - intro to financial and managerial accounting, intermediate and advanced financial accounting, federal tax, auditing, and of course Cost Accounting. By far, this is THE worst book I have had in my major and the second worst in my college carrier. The book does not explain concepts very well and makes them more confusing than they really are. The author was so lazy that he didn't even bother to put decent graphics in there that would show the concept; except all you see are screen captured excel graphs.

-Boring - I love accounting, but reading this book was making me want to kill myself
-Poor explanations - the author does explain why things are the way they are. If you get an essay question on exam asking "explain why..." you will not do well after reading this book.
-Graphics - all you are going to see are excel charts and squares/triangles with different shades of orange and purple
-Homework - a good number homework problems are on material not covered or barely covered by the book
-MyAccouting Lab - makes you do double the work which gets frustrating because you can do a problem in 5 minutes yet this pathetic software has you spend at least 20 minutes on a problem.

I am extremely happy I have a phenomenal teacher who can explain the material 20 times better than this book. If I had to teach myself from this book, I would more than likely get a C or less. Fortunately I got an A. Horrible book. Everyone in my class agrees including the teacher (the actg dept wants him to use it). Definitely not worth that much money - I suggest renting it because keeping it for future reference is pointless.



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