9780072474343

Hilton/Maher/Selto (HMS) addresses traditional cost concepts, but makes cost accounting functional by focusing on measuring and managing costs. HMS maintains that, "Costs don't just happen, " and with a pro-active approach toward costs, accountants can add value to an organization. Faculty will appreciate the new and more conventional chapter organization in the first two sections of the text. The real-world approach of this text, including the use of focus companies and the new accompanying focus sites, provides a realistic business environment, and aids in student comprehension and interest in the subject.

Part I Setting the Stage: The Importance of Analyzing and Managing Costs
1. Cost Management and Management of the Value Chain
2. Product Costing Systems: Concepts and Design Issues
3. Cost Accumulation for Job-Shop and Batch Production Operations
Part II Activity-Based Management
4. Activity-Based Costing Systems
5. Activity-Based Management
6. Managing Customer Profitability
7. Managing Quality and Time to Create Value
Part III Process Costing and Cost Allocation
8. Process-Costing Systems
9. Joint-Process Costing
10. Managing and Allocating Support-Service Costs
Part IV Planning and Decision Making
11. Cost Estimation
12. Financial and Cost-Volume-Profit Models
13. Cost Management and Decision Making
14. Making Long-Term Capital Investment Decisions
15. Budgeting and Financial Planning
Part V Evaluating and Managing Performance: Creating and Managing Value-Added Effort
16. Standard Costing, Variance Analysis, and Kaizen Costing
17. Flexible Budgets, Overhead Cost Management, and Activity-Based Budgeting
18. Organizational Design, Responsibility Accounting, and Evaluation of Divisional Performance
19. Transfer Pricing
20. Using Lead and Lag Measures to Communicate, Motivate, and Evaluate
21. Incentive Systems and Performance Evaluation

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Cost Management : Strategies for Business Decisions

Cost Management : Strategies for Business Decisions

0072474343

Summary

Table of Contents

1. Cost Management and Management of the Value Chain

2. Product Costing Systems: Concepts and Design Issues

3. Cost Accumulation for Job-Shop and Batch Production Operations

Part II Activity-Based Management

4. Activity-Based Costing Systems

5. Activity-Based Management

6. Managing Customer Profitability

7. Managing Quality and Time to Create Value

Part III Process Costing and Cost Allocation

8. Process-Costing Systems

9. Joint-Process Costing

10. Managing and Allocating Support-Service Costs

Part IV Planning and Decision Making

11. Cost Estimation

12. Financial and Cost-Volume-Profit Models

13. Cost Management and Decision Making

14. Making Long-Term Capital Investment Decisions

15. Budgeting and Financial Planning

Part V Evaluating and Managing Performance: Creating and Managing Value-Added Effort

16. Standard Costing, Variance Analysis, and Kaizen Costing

17. Flexible Budgets, Overhead Cost Management, and Activity-Based Budgeting

18. Organizational Design, Responsibility Accounting, and Evaluation of Divisional Performance

19. Transfer Pricing

20. Using Lead and Lag Measures to Communicate, Motivate, and Evaluate

21. Incentive Systems and Performance Evaluation

Supplemental Materials