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cost accounting a managerial emphasis Canadian edition
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COST ACCOUNTING A MANAGERIAL EMPHASIS HORNGREN
DATAR
RAJAN
BEAUBIEN
GRAHAM
Stanford University
Harvard University
Stanford University
Dalhousie University
University of Victoria
S EVE N TH
C A N A D I A N
Toronto
E D I TI ON
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ISBN 978-0-13-313844-3
To Our Families The Horngren Family (CH) Swati, Radhika, Gayatri, Sidharth (SD) Gayathri, Sanjana, Anupama (MVR) This effort is dedicated to Ian, Megan, Evan, Lucy, Alec and Molly (and Charlie, too). -Louis Beaubien To Professor Howard Teal (a previous Canadian author of Horngren et al.) who, along with Professor Rick Robertson, first got me excited about accounting. And to my wife Joan and daughter Adrienne, who put up with/ supported me during my “creative” process! -Chris Graham
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Brief Contents Preface xiv
Part One Cost Accounting Fundamentals 1 1 The Accountant’s Vital Role in Decision Making 1 2 An Introduction to Cost Terms and Purposes 24 3 Cost–Volume–Profit Analysis 57 4 Job Costing 97 5 Activity-Based Costing and Management 134 Available online on MyAccountingLab: End-of-Part Case 1: Katherine’s Truffle Kreations—The Early Years
Part Two Tools For