Cost accounting : foundations and evolutions
| Main Authors: | , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Mason, OH, USA :
Thomson/South-Western ,
c2009
|
| Edition: | 7th ed. |
| Subjects: |
Table of Contents:
- 1. Introduction to cost accounting
- - 2. Cost terminology and cost behaviors
- 3. Predetermined overhead rates, flexible budgets, and absorption/variable costing
- 4. Activity-based management and activity-based costing
- 5. Job order costing
- 6. process costing
- 7. Standard costing and variance analysis
- 8. The master budget
- 9. Break-even point and cost-volume-profit analysis
- 10. relevant information for decision making
- 11. Allocation of joint costs and accounting for by-product/scrap
- 12. Introduction to cost management system
- 13. Responsibility accounting, support department cost allocations, and transfer pricing
- 14. Performance measurement, balanced scorecards, and performance rewords
- 15. Capital budgeting
- 16. Managing costs and uncertainly
- 17. Implementing quality concepts
- 18. Inventory and production management
- 19. Emerging management practices