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Cost Accounting (15th Edition) 15th Edition
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For undergraduate and MBA Cost or Management Accounting courses
The text that defined the cost accounting market.
Horngren’s Cost Accounting, 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 edition incorporates the latest research and most up-to-date thinking into all relevant chapters and more MyAccountingLab coverage! MyAccountingLab is web-based tutorial and assessment software for accounting that not only gives you more "I Get It" moments, but gives instructors the flexibility to make technology an integral part of their course, or a supplementary resource for students.
Teaching and Learning Experience
This program presents a better teaching and learning experience. Cost Accounting, Fifteenth Edition will:
- Personalize learning with MyAccountingLab: MyAccountingLab provides instructors with a rich and flexible set of course materials, along with course-management tools that make it easy to deliver all or a portion of your course online.
- Get the most current information to prepare you for your field: Up-date material gives you a better understanding of the current issues effecting the business environment.
- Receive a solid presentation of accounting hallmarks with a great emphasis on strategy: Learn key concepts with a focus on strategy that integrates modern topics with traditional coverage and teaches you how to handle the rapid pace of change in today’s organizations.
- Benefit from material that has been designed to suit your needs: This text’s modular, flexible organization can be used to suit a number of different approaches to teaching and learning
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About the Author
at Stanford University. A Graduate of Marquette University, he received his MBA from
Harvard University and his PhD from the University of Chicago. He was 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 was a member of the Accounting Hall of Fame.
A member of the American Accounting Association, Horngren had been its president
and its director of research. He received its first Outstanding Accounting Educator Award.
The California Certified Public Accountants Foundation gave Horngren its Faculty
Excellence Award and its Distinguished Professor Award. He was 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
was 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 Pearson Education:
Introduction to Management Accounting, 15th ed. (2011, with Sundem, and Stratton);
Introduction to Financial Accounting, 10th ed. (2011, with Sundem and Elliott); Accounting,
8th ed. (2010, with Harrison and Bamber); and Financial Accounting, 8th ed. (2010, with
Harrison). Horngren was the Consulting Editor for the Charles T. Horngren Series in Accounting.
Srikant M. Datar is the Arthur Lowes Dickinson Professor at the Harvard Business School.
He 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
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 coauthor of three other books:
Managerial Accounting: Making Decisions and Motivating Performance, Rethinking
the MBA: Business Education at a Crossroads, and Rethinking Graduate Management
Education in Latin America.
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 is a member of the board of directors of Novartis A.G., ICF International,
T-Mobile US, and Stryker Corporation and has worked with many organizations, including Apple Computer, Boeing, DuPont, Ford, General Motors, Morgan Stanley, PepsiCo, Visa, and the World Bank. He is a member of the American Accounting Association and
the Institute of Management Accountants.
Madhav V. Rajan is the Robert K. Jaedicke Professor of Accounting and Senior Associate
Dean for Academic Affairs at Stanford University’s Graduate School of Business. He is also
Professor of Law (by courtesy) at Stanford Law School. Rajan oversees the MBA and MSx
programs as well as the Marketing and Organizational Behavior faculty areas at the GSB.
Rajan received his undergraduate degree in commerce from the University of Madras,
India, and his MS in accounting, MBA, and PhD degrees from Carnegie Mellon University.
In 1990, his dissertation won the Alexander Henderson Award for Excellence in Economic
Rajan’s primary area of research interest is the economics-based analysis of management
accounting issues, especially as they relate to internal control, capital budgeting,
quality management, supply chain and performance systems in firms. He has published
his research in a variety of leading journals, including The Accounting Review, Journal of
Accounting Research, Management Science, and Review of Financial Studies. In 2004, he
received the Notable Contribution to Management Accounting Literature award. He is a
coauthor of Managerial Accounting: Making Decisions and Motivating Performance.
Rajan has served as the Departmental Editor for Accounting at Management Science
as well as associate editor for both the accounting and operations areas. From 2002 to
2008, Rajan served as an editor of The Accounting Review. Rajan has twice been a plenary
speaker at the AAA Management Accounting Conference.
Rajan has received several teaching honors at Wharton and Stanford, including the
David W. Hauck Award, the highest undergraduate teaching award at Wharton. He has
taught in a variety of executive education programs, including the Stanford Executive
Program and the National Football League Program for Managers, as well as custom
programs for firms, including Genentech, Hewlett-Packard, and nVidia.
Rajan is a director of Cavium, Inc., and iShares, Inc., and a trustee of the iShares Trust.
- Publisher : Pearson; 15th edition (February 14, 2014)
- Language : English
- Hardcover : 938 pages
- ISBN-10 : 0133428702
- ISBN-13 : 978-0133428704
- Item Weight : 4.19 pounds
- Dimensions : 1.25 x 9 x 11.25 inches
- Best Sellers Rank: #770,356 in Books (See Top 100 in Books)
- #313 in Accounting (Books)
- Customer Reviews:
About the authors
Reviewed in the United States on August 27, 2018
Reviews with images
Top reviews from the United States
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Also from what I have heard the 14th edition is pretty much the same as this one.
It's one semester later and I now have to take a class at my University that requires the same textbook. Because the 15th edition was just released this year, I had to purchase the book again. I now have over $400 invested in this one book. When I compare the 14th and 15th editions side-by-side, they are the same word-for-word; however, the page numbers don't line up. Also, as I suspected, the homework problems at the end of each chapter are different. Basically, nothing has been changed about the book to make the 15th any better than the 14th. The publisher updated the problems so they could force students to buy the newest edition.
As for the content, this book is one of the worst written textbooks I have seen. Anybody who's studied writing style and usage has heard of Strunk and White's "The Elements of Style." The authors of this textbook definitely need to read Strunk and White to learn how to write coherently. I'll give a few writing examples to demonstrate why this book drives me nuts.
"Strategy" is defined as "how the organization matches its own capabilities with the opportunities in the marketplace." A followup term, "strategic cost management," is said to "describe cost management that specifically focuses on strategic issues." The book then goes into a bullet list (of which many appear throughout the text) listing arbitrary questions like "Who are our most important customers, and how can we be competitive and deliver value to them?"
When isolated, these terms may seem straightforward. However, reading several hundred pages of nothing but this kind of writing takes an impossible amount of stamina, and students new to the subject will eventually find themselves confused and hating the subject.
An issue I mentioned briefly above is the use of lists. I noticed a trend in newer business textbooks where authors present information in long bullet-point and numbered lists. Some of the bullet-point lists contain nested numbered lists and vice versa. I suppose the authors assume that they can make their points clearer by listing them, but the didactic value is minimal. To give you readers a taste of what this textbook is like, open a Betty Crocker cookbook and peruse every recipe word for word. Don't feel tempted to prepare the recipes - read them only. Did you notice how little you can retain of the ingredient lists? That's about how much you'll retain of the information in this textbook.
Some of you may be required to purchase this book for your classes. Be sure to check if your class require an online code. Sometimes these textbooks are wrapped specifically for your class, and if you don't buy it from your college bookstore, you'll end up paying an additional amount for an online access code.
If you want to study on your own, you won't find many options other than this textbook. It's literally the standard book used in most cost accounting classes. I recommend that you buy an older, used edition of this book. The newer and older editions differ mainly in the homework problems and nothing else. You would therefore save hundreds of dollars by purchasing the 14th or even 13th edition used. One caveat, however: The solutions are not made publicly available for any edition. You can try to harass Pearson for solutions, and they'll cheerfully let you know that only verified teachers at certified educational institutions are allowed the solutions. It's a hassle, I know, but what else can you do to learn the material? Conduct a web search? Good luck.
Top reviews from other countries
It's written really well and has a lot of examples to explain everything.
The examples are either real-world examples and not too old (some from 2013/2014) or fictional for training examples.
Sometimes it is a bit lengthy but it helped me a lot.
Would buy it again.