Horngren's Cost Accounting

About the Australian authors William Maguire is Adjunct Senior Lecturer in Management Accounting at the Tasmanian School of Business and Economics, University of Tasmania. William holds a Bachelor of Commerce and a Certificate in the Theory of Accountancy from the University of Natal at Durban, a Master of Business Leadership from the University of South Africa and a PhD from the University of Cape Town. He is a chartered accountant with more than 40 years of experience as an accounting academic, prior to which he worked in professional accounting, commerce and industry. He has held posts at nine tertiary institutions, including four visiting appointments. William's teaching, research and consulting activities span strategy, capacity management, management control systems, and revenue and costing systems at undergraduate and postgraduate levels. He has published in a number of journals, including Accounting & Finance, Integrated Manufacturing Systems, Journal of Cost Management, Qualitative Research in Accounting & Management, Managerial Auditing Journal, South African Journal of Accounting Research and South African Journal of Business Management, and has presented at many conferences, both academic- and practitioner-oriented. He has co-authored two other textbooks and a book on revenue management. William received an award for innovation in teaching at the University of Auckland and is a past editor of the New Zealand Journal of Applied Business Research. Rebecca Tan FCPA, CA is a Senior Lecturer in Accounting at the Research School of Accounting of the Australian National University (ANU). She received her PhD from Murdoch University. Rebecca has taught financial and management accounting courses at both undergraduate and postgraduate level since starting in academia at the ANU in 2003. Her research focuses on teamwork in accounting education, accounting policy choices in the financial accounting and reporting area, sustainability reporting and organisational behaviour research. Her publications have appeared in journals such as Accounting, Auditing & Accountability Journal, International Journal of Accounting, Australian Accounting Review and Asian Review of Accounting. Rebecca is also co-author of Accounting and has authored and co-authored 16 MYOB Accounting Practice Sets. About the US author 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. 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. Datar has published his research in leading accounting, marketing and operations management 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 served as an associate editor and on the editorial board of several journals and has presented his research to corporate executives and academic audiences in North America, South America, Asia, Africa, Australia and Europe. He is a co-author of two other books: Managerial Accounting: Making Decisions and Motivating Performance and Rethinking the MBA: Business Education at a Crossroads. 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.

Chapter 1 Management accounting in context
Chapter 2 Different costs for different purposes
Chapter 3 Determining how costs behave
Chapter 4 Cost–volume–profit analysis
Chapter 5 Estimating the costs of producing services
Chapter 6 Estimating the costs of products and inventory
Chapter 7 Target costing, managing activities and managing capacity
Chapter 8 Activity-based management and activity-based costing
Chapter 9 Pricing and customer profitability
Chapter 10 Decision making and relevant information
Chapter 11 Budgeting, management control and responsibility accounting
Chapter 12 Flexible budgets, direct cost variances and management control
Chapter 13 Flexible budgets, overhead cost variances and management control
Chapter 14 Allocation of support-department cost, common costs and revenues
Chapter 15 Strategy formation, strategic control and the balanced scorecard
Chapter 16 Quality, time and the balanced scorecard
Chapter 17 Inventory management, just-in-time and simplified costing methods
Chapter 18 Capital budgeting and cost analysis
Chapter 19 Management control systems, transfer pricing and multinational considerations
Chapter 20 Performance measurement, compensation and multinational considerations
Chapter 21 Measuring and reporting sustainability

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