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Cost Accounting: Principles and Applications
Cost Accounting: Principles and Applications by Horace R. Brock and Charles T. Horngren is a comprehensive textbook that explains the principles and techniques of cost accounting used in business and industry. The book focuses on how companies measure, analyze, and control production costs to improve efficiency and support managerial decision-making. It discusses topics such as cost classification, job-order costing, process costing, budgeting, and cost control methods. Through clear explanations and practical examples, the book helps students and professionals understand how cost information is used for planning, pricing, and evaluating business performance.
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