Cost Accounting: A Managerial Emphasis by Charles T. Horngren
A revision of a text on cost accounting. New topics included in this edition are activity accounting and its applicability to short-run and long-run pricing decisions; non-financial cost drivers and how they can be a more fundamental cause of fluctuations of costs than volume; non-manufacturing value-chain presentation in cost categories; and costing in the service sector. Current cost management techniques are referred to throughout the book. This seventh edition also includes an annotated instructor's section in cost accounting, an expanded supplements package and new problem material.