Cost Accounting
2nd Edition
Published on 1. December 1999
Book
Paperback/Softback
1008 pages
978-0-538-81764-6 (ISBN)
Description
This exciting new edition by outstanding authors will be a welcome addition to the Cost Accounting text market. It contains the latest in cost accounting research and it provides a solid grounding in the fundamentals of cost accounting and reporting in both traditional and contemporary environments. It provides a logical mix of materials and the essential transitions between the two worlds. This book should be of interest to undergraduate and graduate accounting students; business professionals.
This exciting new edition by outstanding authors will be a welcome addition to the Cost Accounting text market. It contains the latest in cost accounting research and it provides a solid grounding in the fundamentals of cost accounting and reporting in both traditional and contemporary environments. It provides a logical mix of materials and the essential transitions between the two worlds. This book should be of interest to undergraduate and graduate accounting students; business professionals.
This exciting new edition by outstanding authors will be a welcome addition to the Cost Accounting text market. It contains the latest in cost accounting research and it provides a solid grounding in the fundamentals of cost accounting and reporting in both traditional and contemporary environments. It provides a logical mix of materials and the essential transitions between the two worlds. This book should be of interest to undergraduate and graduate accounting students; business professionals.
More details
Edition
2nd Revised edition
Language
English
Place of publication
Mason, OH
United States
Publishing group
Cengage Learning, Inc
Target group
College/higher education
Edition type
Revised edition
Dimensions
Height: 250 mm
Weight
1700 gr
ISBN-13
978-0-538-81764-6 (9780538817646)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Classification
Persons
Content
Part 1: Cost measurements and classifications. The cost accounting environment. Cost flows and concepts. Cost behavior and cost-volume-profit relationships. Determining product costs: job order costing. Process costing. Process costing: spoiled units and other concepts. Part II: Management use of accounting data for planning and control. Fundamental budgeting concepts. Standard costing. Flexible budgeting and manufacturing overhead. The contribution approach and variable costing. Decentralized operations and segment reporting. Capital budgeting. Capital budgeting: additional issues. Part III: Cost analysis and management reporting in contemporary production and distribution environments. Strategic cost management and decision making. Inventory accounting and management systems. JITS and the new manufacturing environment. Management reporting in the service sector. Part IV: In-depth cost management topics. Accounting for joint products and by-products. Profitability analysis and mix and yield variances. Accounting for materials and labor. Manufacturing overhead and activity-based costing. Part V: Cost models for management decision analysis. Sampling and statistical analyses of cost data. Regression-correlation analysis and forecasting. Use of accounting data in models under uncertainty. Learning curves and linear programming.