Cost Accounting
Creating Value for Management
Published on 1. December 1996
Book
Hardback
1024 pages
978-0-07-114579-4 (ISBN)
Description
Designed for use in undergraduate or graduate courses in cost accounting. This edition emphasizes adding value to business, creating value, the value chain, and customer focus. New chapters on quality management and performance evaluation use nonfinancial performance measures, and a new chapter on activity-based management emphasizes strategic and behavioural implications. The book also contains new material on target costing, theory of constraints, and pricing. Learning aids include short cases and critical analysis questions.
More details
Edition
International 2 Revised ed
Language
English
Place of publication
London
United Kingdom
Publishing group
McGraw-Hill Education - Europe
Target group
College/higher education
Professional and scholarly
Illustrations
colour illustrations
Dimensions
Height: 230 mm
Weight
2050 gr
ISBN-13
978-0-07-114579-4 (9780071145794)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Classification
Content
Introduction to students; how managers use cost information; cost concepts and behaviour; cost system design - an overview; job costing; process costing; spoilage and quality management; allocating costs to departments; activity-based costing; activity-based management; allocating joint costs; variable costing; cost estimation; cost-volume-profit analysis; differential cost and revenue analysis; using differential analysis for production decisions; managing quality and time; planning and budgeting; flexible budgeting; performance; evaluation - nonfinancial; capital investment decisions; inventory management; management ethics and financial fraud.