Horngren’s Cost Accounting: A Managerial Emphasis (GE)16版

　　1.Use the most current information to prepare students for their field
　　(1)Emphasis on Global Issues reflect today’s increasingly global business environment.
　　(2)Focus on merchandising and service sectors (versus traditional manufacturing settings) highlight the shifts in the US and world economies.
　　(3)Emphasis on sustainability as one of the critical managerial challenges of the coming decades.
　　(4)More focus on the role of accounting concepts and systems in fostering and supporting innovation and entrepreneurial activities in firms.
　　(5)Cutting-edge topics are covered.

　　2.Provide a solid presentation of accounting hallmarks with a great emphasis on strategy
　　(1)Strategy maps are presented as a useful tool to implement the balanced scorecard and a simplified presentation of how income statements of companies can be analyzed from the strategic perspective of product differentiation or cost leadership.
　　(2)Try It examples are simple and focus on key ideas or concepts. They are located after a particular concept or calculation, and invite student to practice what they have just learned.
　　(3)Becker Multiple Choice Questions in the assignment material probe students’ knowledge of the chapter material and their ability to think critically about key concepts.  
　　(4)Opening Vignettes. Each chapter opens with a vignette on a real company situation. The vignettes get students engaged in a business situation, or dilemma, illustrating why and how the concepts in the chapter are relevant in business.
　　(5)Concepts in Action Boxes. Found in every chapter, these boxes cover real-world cost accounting issues across a variety of industries including automobile racing, defense contracting, entertainment, manufacturing, and retailing.

作者簡介

Srikant M. Datar

　　現職：Harvard University

Madhav V. Rajan

　　現職：Stanford University