Cost accounting : a managerial emphasis /

Horngren, Charles T. born 1926-

Cost accounting : a managerial emphasis / Charles T. Horngren, Stanford University, Srikant M. Datar, Harvard University, Madhav V. Rajan, Stanford University ; Horizon edition contributions by Abhik Mukherjee, St. Xavier's College, Kolkota - Horizon edition, Fourteenth edition. - 892 pages : illustrations [black and white] ; 28 cm

Includes indexes.

"Cost accounting provides key data to managers for planning and controlling, as well as costing products, services, even customers. This book focuses on how cost accounting help managers make better decisions, as cost accountants are increasingly becoming integral members of their company's decision-making teams. In order to emphasize this prominence in decision-making, we use the "different costs for different purposes" theme throughout this book. By focusing on basic concepts, analyses, uses, and procedures instead of procedures alone, we recognize cost accounting as a managerial tool for business strategy and implementation." -- Provided by the authors.




Text in English.

9780273779858 0273779850


Cost accounting
Managerial accounting

657.42 / .H816