Cost Accounting A Managerial Emphasis

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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 Editor-in-Chief for Arts, Business and Economics: Claudine O’Donnell Acquisition Editor: Megan Farrell Senior Marketing Manager: Loula March Manager of Content Development: Suzanne Schaan Developmental Editor: Suzanne Simpson Millar Program Manager: Patricia Ciardullo Project Manager: Sarah Gallagher Production Editor: Vastavikta Sharma, Cenveo® Publisher Services Copy Editor: Laurel Sparrow Proofreader: Marg Bukta Full Service Vendor: Cenveo Publisher Services Permissions Project Manager: Joanne Tang Photo Researcher: Aptara Permissions Researcher: Aptara Cover Designer: Anthony Leung Interior Designer: Anthony Leung Cover Image: J. A. Kraulis/Masterfile Credits and acknowledgments for the material borrowed from other sources and reproduced, with permission, in this textbook appear on the appropriate page within the text. Original edition published by Pearson Education, Inc., Upper Saddle River, New Jersey, USA. Copyright © 2001 Pearson Education, Inc. This edition is authorized for sale only in Canada. If you purchased this book outside the United States or Canada, you should be aware that it has been imported without the approval of the publisher or the author. Copyright © 2016, 2013, 2009, 2005 Pearson Canada Inc. All rights reserved. Manufactured in the United States of America. This publication is protected by copyright and permission should be obtained from the publisher prior to any prohibited reproduction, storage in a retrieval system, or transmission in any form or by any means, electronic, mechanical, photocopying, recording, or likewise. To obtain permission(s) to use material from this work, please submit a written request to Pearson Canada Inc., Permissions Department, 26 Prince Andrew Place, Don Mills, Ontario, M3C 2T8, or fax your request to 416-447-3126, or submit a request to Permissions Requests at www.pearsoncanada.ca. 10 9 8 7 6 5 4 3 2 1 [CKV] Library and Archives Canada Cataloguing in Publication Horngren, Charles T., 1926-, author          Cost accounting : a managerial emphasis / Charles T. Horngren, Srikant M. Datar, Madhav V. Rajan, Louis Beaubien, Chris Graham.—7th Canadian edition. Includes index.Revision of: Cost accounting : a managerial emphasis / Charles           T. Horngren ... [et al.].—6th Canadian ed. —Don Mills,           Ont. : Pearson Canada, 2012.ISBN 978-0-13-313844-3 (hbk.)           1. Cost accounting—Textbooks.  I. Title. HF5686.C8H59 2015                  658.15’11                C2014-904869-6 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 iii This page intentionally left blank 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
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