This title is a Pearson Global Edition. The Editorial team at Pearson has worked closely with educators around the world to include content, which is especially relevant to students outside the United States. For undergraduate and MBA cost or management accounting courses. The text that defined the cost accounting market Horngren’s Cost Accounting spells out the cost accounting market and continues to innovate 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. The 17th Edition incorporates the latest research and most up-to-date thinking into all relevant chapters, so that students are prepared for the rewards and challenges they will face in the professional cost accounting world of today and tomorrow. 1. The Manager and Management Accounting 2. An Introduction to Cost Terms and Purposes 3. Cost–Volume–Profit Analysis 4. Job Costing 5. Activity-Based Costing and Activity-Based Management 6. Master Budget and Responsibility Accounting 7. Flexible Budgets, Direct-Cost Variances, and Management Control 8. Flexible Budgets, Overhead Cost Variances, and Management Control 9. Inventory Costing and Capacity Analysis 10. Determining How Costs Behave 11. Data Analytic Thinking and Prediction 12. Decision Making and Relevant Information 13. Strategy, Balanced Scorecard, and Strategic Profitability Analysis 14. Pricing Decisions and Cost Management 15. Cost Allocation, Customer-Profitability Analysis, and Sales-Variance Analysis 16. Allocation of Support-Department Costs, Common Costs, and Revenues 17. Cost Allocation: Joint Products and Byproducts 18. Process Costing 19. Spoilage, Rework, and Scrap 20. Balanced Scorecard: Quality and Time 21. Inventory Management, Just-in-Time, and Simplified Costing Methods 22. Capital Budgeting and Cost Analysis 23. Management Control Systems, Transfer Pricing, and Multinational Considerations 24. Performance Measurement, Compensation, and Multi-national Considerations