Cost Accounting (12th Edition) (Charles T Horngren Series in Accounting)

Book Description

Horngren’s Cost Accounting defined the cost accounting market and continues to innovate today by consistently integrating the most current practice and theory. This acclaimed, number one market-leading book embraces the basic theme of âdifferent costs for different purposes.â It reaches beyond cost accounting procedures to consider concepts, analyses, and management. This latest edition of Cost Accounting incorporates the latest research and most up-to-date thinking into all relevant chapters. Professional issues related to Management Accounting and Management Accountants are emphasized. Chapter topics cover the accountant's role in the organization to performance measurement, compensation, and multinational considerations. For future accountants who want to enhance their understanding of–and ability to–solve cost accounting problems.

Customer Reviews:

Not impressed.......2007-10-03

I am not sure whether my negative perception of this book arises more from my disliking the book or the subject matter, but I felt like I had trouble learning from it as well as I have from other textbooks. I generally rely on the text to clarify anything I missed from a professor's lecture, but this one was not that helpful for me. I'm sure this is related to the fact that I am absolutely horrible at accounting, but I was hoping that the textbook could save me and teach me whatever I was missing in class... no such luck!

Good starting book for Managerial Accounting.......2007-02-26

Clearly written. Although it assumes some basic knowledge about accounting, the writing technique is such that there is very little background knowledge that you have to go refresh yourself with in order to make sense of the new information. For a novice at accounting like me, this was easy to understand, with good examples and illustrations.

It is really useful in real business world!!.......2006-11-16

I am a MBA candidate in US and will return to Japan next year.
My background is engineer in Japanese manufacturing company.
Even now, this textbook teaches us powerful tools and especially in factory accounting. The knowledge for budgeting and how to evaluate it will help me in the future.
I will bring this book back to Japan and try to use it in the real world!!

Excellent book.......2006-10-11

The writing may not be perfect, but it's still a great textbook, probably the best you can find.

After all, there is a reason that so many colleges use this book. You will learn a great deal whether you use this book for a class or for your own study.

Poorly written.......2006-02-15

This is a poorly written textbook; rambling and fragmented information is presented on a piecemeal basis rather than in a clear, concise and well-organized manner. Important information belonging to one subject-matter chapter, is often presented as "aside" information in other chapters on wholly different subjects. This textbook appears to have been written by an author who forgot to take his ADHD medication. This "substandard" quality has become common place with this particular publishing company, Prentice Hall, to include its many subsidiaries (Pearson, Thompson, Southwestern, etc.), to the detriment of the education system.

Cost Management: Measuring, Monitoring, and Motivating Performance (Management Accounting)

Average customer rating:

Cost Management: Measuring, Monitoring, and Motivating Performance (Management Accounting)
Leslie G. Eldenburg , and Susan K. Wolcott
Manufacturer: Wiley
ProductGroup: Book
Binding: Hardcover

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Accessories:

Management Science: The Art of Modeling with Spreadsheets
Cost Management, Problem Solving Guide: Measuring, Monitoring, and Motivating Performance
The Art of Modeling with Spreadsheets: Management Science, Spreadsheet Engineering, and Modeling Craft

ASIN: 0471205494

Book Description

Cost Management" was written in response to changes in the global business environment. Unbridled access to information and intense competition has meant that cost accounting has become an increasingly important tool for managers and accountants alike. Most textbooks focus on content knowledge and then expect students to 'magically' demonstrate skills such as decision-making and critical thinking. "Cost Management" better prepares students for professional success by bridging the gaps between Knowledge, Skills and Abilities. Many students fail to recognize the assumptions, limitations, behavioral implications and qualitative factors that influence managerial decision-making. The dynamic, new author team focuses on cost accounting methods, techniques and the quality of cost accounting information used for decision-making to deliver a thoroughly modern treatment of cost accounting topics.

Average customer rating:

Easy to understand
Food & Beverage Cost Control
An excellent edition!

Food and Beverage Cost Control
Jack E. Miller , Lea R. Dopson , and David K. Hayes
Manufacturer: Wiley
ProductGroup: Book
Binding: Hardcover

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Accessories:

Food and Beverage Cost Control, Student Workbook

ASIN: 0471273546

Book Description

Broad, helpful guidance and information for controlling costs for foodservice managers and students

In order for foodservice managers to control costs effectively, they must have a confident command of accounting, marketing, and legal issues, as well as food and beverage sanitation, production, and service methods. This fully updated Third Edition of Food and Beverage Cost Control provides students and managers with the wide-ranging knowledge and specific solutions they need to keep costs low and margins high.

Throughout the text, this updated edition integrates the latest material on new technologies that impact cost control in the foodservice industry and the business world. Complete with an accompanying Student Workbook that helps readers earn a certificate from the National Restaurant Association Educational Foundation, highlights of this Third Edition include:

Apply What You Have Learned feature focusing on practical, real-world applications of topics and concepts
Expanded coverage of legal issues that may affect a manager's decisions
Revised material offering a better understanding of the connection between all parts of the ordering process
An increased number of Test Your Skills questions that give readers more chances to practice what they have learned
A bonus disk packed with exercises that utilize manager-developed Microsoft® Excel spreadsheets

Students in foodservice management courses will find Food and Beverage Cost Control, Third Edition a modern and focused treatment of this vital subject. Working managers will appreciate this useful reference as a source of ready-to-use forms and formulas that can be easily applied to their operations.

Customer Reviews:

Easy to understand.......2006-02-25

This text book is very self-explanatory. Makes learning the information easy and helpful. All books should be written like this one.

Food & Beverage Cost Control.......2002-06-12

As a culinary educator, I find this book both informative and user-friendly. The Excel spreadsheets and "Fun on the Web" exercises add interesting and useful technological components. The text gets to the point on all issues without belaboring the theoretical aspects of food and beverage cost controls. The book covers junior and senior level concepts in a readable format suitable for freshmen and sophomores. It is a book for all levels with real life examples. I would recommend it to anyone, be it from education or industry.

An excellent edition!.......2001-06-19

This book is a must-read for any foodservice manager who is interested in an accurate, to the point, and technologically advanced review of food and beverage cost control methods. Controlling labor and food costs have never been more important than in today's environment. Those managers who master control procedures will succeed, and this book helps them to do just that.

The author's use of Excel spreadsheets really helps learning, as does the large number of realistic industry examples. Even the Internet plays a part in the book's usefulness when the authors refer readers to applicable web sites. Best of all, the concepts (especially those related to labor control) that are presented are useful to the managers I work with regardless of their culture or even the continent in which they work.

Book Description

A direct, realistic, and efficient way to learn cost accounting. Fundamentals is short (736 pages) making it easy to cover in one semester. The authors have kept the text concise by focusing on the key concepts students need to master. Opening vignettes and In Action boxes show realistic applications of these concepts throughout. The Topic Tackler CD reinforces this realism with video clips of different businesses that use cost accounting. Comprehensive end-of-chapter problems plus Homework Manager provide students with all the practice they need to fully learn each concept.

Average customer rating:

TO BUY OR NOT TO BUY; THAT'S A QUESTION!
Filled With Useless Information
FOR THE PRICE, THIS BOOK SHOULD BE BETTER
Want to Cheat Someone
Too much info.

Cost Management: Accounting and Control
Don R. Hansen , and Maryanne M. Mowen
Manufacturer: South-Western College Pub
ProductGroup: Book
Binding: Hardcover

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Study Guide for Hansen/Mowen's Cost Management: Accounting and Control, 5th
Intermediate Accounting
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Accessories:

Study Guide for Hansen/Mowen's Cost Management: Accounting and Control, 5th

ASIN: 0324233108

Book Description

COST MANAGEMENT emphasizes that changing conditions often require a change in systems. Emphasizing this point stresses the dynamic and exciting nature of the field. By taking a systems approach -- one that first covers functional-based cost and control and then activity-based cost systems -- students understand how to understand and manage any cost management system.

Customer Reviews:

TO BUY OR NOT TO BUY; THAT'S A QUESTION!.......2007-03-16

The text is pretty comprehensive and covers the subject of Cost Management broadly and deeply. Since there are not too many textbooks on the topic; therefore, authors are admired for their devoted efforts they put into. The publisher should understand the matter inside the book and manage the cost of this book and make it afforable to the students.

For students, it's tough beginning before learning "Cost Management", the book incurs too much cost and puzzles students how they should manage their own budgets. Anyway, it might be the strategy of the authors or the publishing company to begin the lessons from the sale. As one scholar said, "Experience is a tough teacher, which gives exams first and teaches lessons thereafter."

As far as the contents are concerned, the book is highly recommended, but at a lower price. Thank you for your time for reading this review.

Filled With Useless Information.......2006-09-01

If you want to wade through useless babble to get to the actual cost accounting, go at it. However, you'll probably buy this book anyway if you have an unscrupulous accounting professor who received a gift basket from the publisher.

In other words, it's useless to the student. However, I'm sure its very profitable for the publisher and the authors.

FOR THE PRICE, THIS BOOK SHOULD BE BETTER.......2006-03-23

This book should have been written better when you consider its expensive price tag. However, the review excercise at the end of the chapter is extremely helpful. I would recommend the book if serious improvements are made. Overall, it is not that bad.

Want to Cheat Someone.......2005-09-30

I made a mistake and chose the book they listed in the Amazon.com. When the book arrived, I saw that what they have listed was only a Study Guide from a really old edition. I must say that they have said this on the listing. That was my mistake. But I wrote them back that I do not want this book, and want to return it. But they do not accept the return and refund of money. They do know that it is hard to find someone again doing this mistake. I looked at the book. This is $ 10 worth, not more. And impossible to sell again. I am a student. I do not have so much money to afford the required book. So I got really frustrated and faced losts of problems in the following weeks and spent a lot of time and energy to get the right book. It is a really sad story and an experience for me. I hope the seller is right know enjoying my $ 139.71.

Too much info........2005-01-04

Too bad we're stuck with whatever book the professor assigns. Often reads like the authors needed to write 1,000 pages, regardless of the complexity of the material. I caught them several times referring to the same item with different terms. In-class instruction on methods will save you a ton of time.

Time-Driven Activity-Based Costing: A Simpler and More Powerful Path to Higher Profits

Average customer rating:

Great Service
Time-Driven Activity-Based Costing
TDABC - a very interesting book

Time-Driven Activity-Based Costing: A Simpler and More Powerful Path to Higher Profits
Robert S. Kaplan , and Steven R. Anderson
Manufacturer: Harvard Business School Press
ProductGroup: Book
Binding: Hardcover

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ASIN: 1422101711

Book Description

In the classroom, activity-based costing (ABC) looks like a great way to manage a company's limited resources. But executives who have tried to implement ABC in their organizations on any significant scale have often abandoned the attempt in the face of rising costs and employee irritation. Time-Driven Activity-Based Costing is the solution to the problems associated with large-scale ABC implementation. In this book, Kaplan and Anderson offer a revised model where managers can estimate the resource demands imposed by each transaction, product, or customer, rather than rely on time-consuming and costly employee surveys.

In their new model, Kaplan and Anderson focus on the two parameters managers need to estimate: how much it costs per time unit to supply resources to the business activities (the total overhead expenditure of a department divided by the total number of minutes of employee time available) and how much time it takes to carry out one unit of each kind of activity (as estimated or observed by the manager). Rather than endlessly updating and maintaining ABC data, this book with allow managers to spend their time addressing the deficiencies the model reveals: inefficient processes, unprofitable products and customers, and excess capacity.

Kaplan and Anderson lead the discussion of Time-Driven ABC in the first seven chapters, followed by individual cases studies of actual implementations by Acorn consultants in diverse settings.

Customer Reviews:

Great Service.......2007-05-29

Product purchase acknowldgement was near immediate, billing timely, receipt of product within three days and the exact product ordered received. Excellent.

Time-Driven Activity-Based Costing.......2007-05-13

I finished reading this book by Bob Kaplan - TIME-DRIVEN ACTIVITY-BASED COSTING last week.

Its a great book for folks familiar with the basic concepts and applications of Activity-based Costing/ABC. In a way Kaplan makes an apology to readers of his earlier books and ardent fans of ABC, for making their lives difficult with the practical implementation approaches for ABC, and offers to make up for it by proposing a change to the new approach called Time-driven Activity-based Costing or TDABC. Personally I would have preferred the term "Capacity-driven Activity-based Costing".

Ofcourse one cannot help but be sympathetic to Bob Kaplan. Having interacted with him in the past, I had an opportunity to see at close range the genius of this man and the range of his knowledge. The book is certainly a big leap in our knowledge-base and tools for managing for managing companies better.

Kaplan aso originated another methodology "THE BALANCED SCORECARD" (BSC), several books on the subject, and co-founded another firm to offer servies around it. He is however, no longer associated with the firm in any management capacity, and the firm is financially troubled.

I recommend Kaplan's BSC books wholeheartedly, but if you are looking to implement at your organizations, I would recommend inviting select independent consultants who have more experienced at this, than the one's available at this firm.

Professionals with a serious interest in TDABC could also do well to reach out directly to Bob Kaplan and his new firm (The Acorn Group), and his former students for consulting advise.

TDABC - a very interesting book.......2007-05-12

This book has given me a great insight in an easier way to allocate resources down to costumers and products using Time-driven cost driver rates.

However, I am a bit sceptical about the Capacity Cost rate, which seems to be the key element to this models success... especially the way the authors describes the way to calculate this rate.. But with some methodical procedure behing when implementing the model, it is possible to get good results.... that's my experience

All in all, it is a great book about the fundamentals when wanting to use TDABC in your business.

Managerial Accounting: Tools for Business Decision Making

Average customer rating:

It's Accounting
Very Practical Book,Classic
No solutions... How are you supposed to check your progress?

Managerial Accounting: Tools for Business Decision Making
Jerry J. Weygandt , Donald E. Kieso , and Paul D. Kimmel
Manufacturer: Wiley
ProductGroup: Book
Binding: Hardcover

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Study Guide to accompany Managerial Accounting: Tools for Business Decision Making, 3rd Edition
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Accessories:

Study Guide to accompany Managerial Accounting: Tools for Business Decision Making, 3rd Edition

ASIN: 0471661783

Book Description

Weygandt Managerial Accounting Third Edition gives students the tools they need to succeed, whether as accountants or in other career paths. With a framework in decision-making, Weygandt 3/e covers all the necessary techniques and concepts for a one semester, undergraduate managerial accounting course. Many students in this course are not accounting majors and will need to understand the big picture of accounting. Therefore, Weygandt 3/e provides students with a pedagogy that helps them to build their decision-making skills and to understand how to use accounting information to make quality business decisions in whatever major or career they choose.

Customer Reviews:

It's Accounting.......2006-11-04

I bought this book for a Managerial accounting class. I found that chapters to be well written and the example easy to follow. Enron gets used a lot. What I didn't like was that problems in the back of the book are not as clear as they could be. Most of the time, I plug in the wrong formula. So that part could have been clearer. The answers are all on a CD, that access a website for the answers. So if you like me and still have dial-up, you may have a problem there too. However I am still pulling a B in the class, so I'm getting something.

Very Practical Book,Classic.......2006-01-27

Jerry really knows how to help people learn accounting. Learning accounting is about practising but not reading. Reading helps but it won't solve problems. The one thing I really appreciate about this book is Jerry uses real life accounting practice within companies from different industries to illustrate every single chapter, within which all the accounting theories and principals naturally flow. You can see all the kinds of accounting problems with actual number and data being solved with the application of relevant accounting theories,principals and methods. You know how real things are done. I have read many accounting books, among which loads of books lack exercises for me to practice after I read certain chapter. But buying Jerry's book, you get two books, one for reading, and one for exams. Nearly half of the book is Exam Questions, which emulate my real exams quite well. I can't believe an accounting without good exercise questions is an book. If you seriously want to pass exams and know how the real accounting is done,this is the book for you!

No solutions... How are you supposed to check your progress?.......2005-09-12

This book is good about listing the objectives and showing you exactly where to find the answers for the multiple choice questions. For example: What is the purpose of a job cost sheet? The book highlights the area where the answer is. Easy huh? Well, what about the actual accounting problems? The detailed problems at the end of each chapter have NO SOLUTIONS to them, and you can't buy a solutions guide unless you are an instructor! I'm not an accounting wizard, so I have to actually practice before it sticks in my brain... imagine that. I guess they expect everyone to see the problems and read about the problems and automatically get it. They work out a "Demonstration Problem" for you, but that only applies to some of the problems at the end of each chapter.

Average customer rating:

Not very helpful
Opinion from an instructor
Terrible Book
Easy to follow.

Principles of Cost Accounting
Edward J. Vanderbeck
Manufacturer: South-Western College Pub
ProductGroup: Book
Binding: Hardcover

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ASIN: 0324191693

Book Description

Save time with PRINCIPLES OF COST ACCOUNTING! This cost accounting textbook provides a thorough but concise understanding of cost concepts, cost behavior, and cost accounting techniques as applied to manufacturing and service businesses. Studying and reviewing the material is made easy with built-in textbook tools, including demonstration problems at the end of each chapter and integrated learning objectives. And the textbook makes it easy to see how you will use the content in the business world through its inclusion of real-world examples and trends.

Customer Reviews:

Not very helpful.......2007-08-15

I just finished a Cost Accounting class and the professor did not have us use this book! He used his own notes and said the book was not very good.

Opinion from an instructor.......2005-07-31

Unfortunately, I have to agree with one of the previous review. The book lacks consistency and logic. Just to mention one of the numerous flops - how you can talk about economic order quantity and not mention a material planner. The book is supposed to help an instructor. Well, it does the opposite.

Terrible Book.......2002-05-30

This book is garbage. It is just thrown together for the publisher and author to make money. It is a very superficial review of cost accounting.

Easy to follow........2000-08-24

I was pleased with with this book. At the end of each chapter, a demonstration problem is provided with step by step instructions. Also available are template spreadsheet at the Southwestern website which are very helpful in understanding some end of chapter exercises.

Cost Benefit Analysis: Concepts and Practice (3rd Edition)

Average customer rating:

Not the most useful, but comprehensive.
Wonderful
Even the prof had a difficult time getting through it
Straightforward
Complete, Comprehensive, but lengthy

Cost Benefit Analysis: Concepts and Practice (3rd Edition)
Anthony Boardman , David Greenberg , Aidan Vining , and David Weimer
Manufacturer: Prentice Hall
ProductGroup: Book
Binding: Hardcover

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A Primer for Policy Analysis
Ethics and Politics: Cases and Comments
Evaluation: A Systematic Approach
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A Guide to Benefit-Cost Analysis

ASIN: 0131435833

Book Description

For courses in Cost-Benefit Analysis, taught in Economics Departments, Public Policy Departments, and Public Administration Departments. Also ideal forpracticing policy analysts andpublic managers.This authoritative, market leading book is distinct for it's consistent application of a nine-step framework for conducting or interpreting a cost-benefit analysis.

Customer Reviews:

Not the most useful, but comprehensive........2007-09-09

This book by Anthony Boardman et al. is a heavy read. It is not a book you would want to read from A to Z in order to understand Cost-Benefit Analysis or CBA, but it is one of the better reference books I have found. The only downside I found was a very theoretical approach and lack of really useful examples. Nevertheless, not one element of CBA seems to be left untouched. This book is a valuable reference to anyone relying on CBA as a decision-making tool, because it will assist you in understanding what it is that you are analyzing when applying CBA.

Wonderful.......2007-02-22

I have received in the data they promised me, very quick, even I received it early in the morning!!!!!!!

Even the prof had a difficult time getting through it.......2006-12-31

I had to buy this book for a class I took on Cost-benefit analysis (which is probably why you're thinking of buying it, too). The contents of my review won't have much influence on your choice to purchase it, as that decision has already been made by your prof. But I think I owe you a few warnings.

Some of the chapters are well-written (the chapters on discounting and compounding and time value), but most of them are confusing (the chapters on option value and the section about the optimal growth discount model). Even our professor, who has a BA in econ from Yale and a PhD in econ from Berkeley, had trouble getting through these sections. Some of the homework problems at the ends of the chapters ask about material that the text never fully explains. In a few instances, the book reminds you why you hate integral calculus.

So although I can't stop you from buying this, I can at least warn you that your trip through its pages will be nothing like a trip through the beautiful mountains on the cover. Unless you were planning on climbing the mountains. In January. Without GPS or crampons.

Straightforward.......2003-01-25

The authors have put approached this topic in a step by step way. It explains important background topics as well. I bought this book for a class, so I really didn't have much choice in the matter. I expect that most buyers will do so for the same reason. To them, I say "don't worry about it," this won't hurt as much as you think." If you are considering this for pleasure reading, well, don't let me stop you.

Complete, Comprehensive, but lengthy.......2003-01-17

Probably one of the few only books available that talks about CBA. Lacks in real life examples, otherwise a good read for grasping basic concepts and tools.

Cost Accounting and Student CD Package, 11th Edition

Average customer rating:

Don't buy from college books direct
Dishonesty
Unhappy
Cost Accounting Made Simple
katz

Cost Accounting and Student CD Package, 11th Edition
Charles T. Horngren , Srikant M. Datar , and George Foster
Manufacturer: Prentice Hall
ProductGroup: Book
Binding: Hardcover

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Intermediate Accounting, Chapters 1-14, Problem Solving Survival Guide

ASIN: 013179356X

Book Description

This acclaimed, number one market-leading book embraces the basic theme of “different costs for different purposes.” It reaches beyond cost accounting procedures to consider concepts, analyses, and management. Chapter topics cover: the accountant's role in the organization; an introduction to cost terms and purposes; cost-volume-profit analysis; job costing; activity-based costing and activity-based management; master budget and responsibility accounting; flexible budgets, variances, and management control; inventory costing and capacity analysis; determining how costs behave; decision making and relevant information; pricing decisions and cost management; strategy, balanced scorecard, and strategic profitability analysis; cost allocation, customer-profitability analysis, and sales-variance analysis; allocation of support department costs, common costs and revenues; cost allocation: joint products and byproducts; process costing; spoilage, rework, and scrap; quality, time, and the theory of constraints; inventory management, just-in-time, and backflush costing; capital budgeting and cost analysis; management control systems, transfer pricing, and multinational considerations; and performance measurement, compensation, and multinational considerations. For future accountant who want to enhance their understanding of—and ability to—solve cost accounting problems.

Customer Reviews:

Don't buy from college books direct.......2005-10-14

After ordering, I received a refund the next day. What is up with that?

Dishonesty.......2005-10-06

This product was purposely advertised under edition 11 while it is in actuality a 7th edition. Not only that, it is not even cost accounting but Financial accounting. To make matters worst the seller was not helpful at all and blamed everything on Amazon. I am doing my second masters and therefore not new to Amazon; so blaming such an institution is no justification for an inherent dishonesty. There was no CD package as well and therefore the only thing that matched to the discreption was the authors. Proof of this persons dishonesty is that on Amazon you can buy the same book he sold me at $2 while he sold (cheated) the book to me for $20 something. I strongly advise no one to buy from this person. If there was any lower rating than 1 I would definetly have given him that as rating "1" is too high of a scale for this persona.

Unhappy.......2005-09-26

The product has not arrived. I received an e-mail stating that it should arrive 9/22 or 9/23. As of 9/25, it has not arrived.

Cost Accounting Made Simple.......2005-04-26

The write ups are easy to follow and well written. The concepts of what I read is applicaple to real life environment. Chapters do not drag on - very concise. Good use of T accounting examples, etc. - I purchased the hardcover because it is something that I will keep in my library and refer back to after college is over.

katz.......2005-04-15

I am Chartered Management Accountant (CIMA) - intermediate student. I used this book for my professional qualification paper - Decision Making. This book is useful, but I have some reservations and therefore the rating 3/5. Some of my reservations are:
1.Unlike Drury's, Management and Cost Accounting, this book is almost all formula based. Almost everything is derived through formula and there is very little explanations on why the formula is structured in that way.

2. The chapter of Standard Costing and Analysis of Variance is frustrating. The author(s) doesn't cover all the variances under all the categories, namely material, labor,overhead and sales etc..,

3. At one point the book asks you to calculate the Break Even point under "Absorption Costing", but there is never a discussion of how to do it. You'll find this information in drury's text.

4. The excersise and problem sets are too simple for a professional level student. However the cases are great.

The plus points however are:
1. Great coverage of emerging practices in the profession
2. The companion CD is great source of sharpening your knowledge, and
3. The color presentation

Overall, the book rates below Colin Drury's bible book "Management and Cost Accounting". Therefore before spending $150 to buy this book, have a look at the bible book.

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