9780130648150

Cost Accounting : A Managerial Emphasis

  • ISBN 13:

    9780130648150

  • ISBN 10:

    0130648159

  • Edition: 11th
  • Format: Hardcover
  • Copyright: 01/01/2002
  • Publisher: Prentice Hall
  • Newer Edition

Note: Not guaranteed to come with supplemental materials (access cards, study guides, lab manuals, CDs, etc.)

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Summary

This acclaimed, number one market-leading book embraces the basic theme of "different costs for different purposes." It reaches beyond cost accounting procedures to consider concepts, analyses, and management. Chapter topics cover: the accountant's role in the organization; an introduction to cost terms and purposes; cost-volume-profit analysis; job costing; activity-based costing and activity-based management; master budget and responsibility accounting; flexible budgets, variances, and management control; inventory costing and capacity analysis; determining how costs behave; decision making and relevant information; pricing decisions and cost management; strategy, balanced scorecard, and strategic profitability analysis; cost allocation, customer-profitability analysis, and sales-variance analysis; allocation of support department costs, common costs and revenues; cost allocation: joint products and byproducts; process costing; spoilage, rework, and scrap; quality, time, and the theory of constraints; inventory management, just-in-time, and backflush costing; capital budgeting and cost analysis; management control systems, transfer pricing, and multinational considerations; and performance measurement, compensation, and multinational considerations. For future accountant who want to enhance their understanding of--and ability to--solve cost accounting problems.

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