Amazon no longer offers textbook rentals. We do!

Fundamentals Of Cost Accounting

by: Maher, Michael W.; Lanen, William N.; Rajan, Madhav V.

Fundamentals Of Cost Accounting

by: Maher, Michael W.; Lanen, William N.; Rajan, Madhav V.

ISBN 13:
9780073018379
ISBN 10:
0073018376
Format: Hardcover
Copyright: 12/30/2004
Publisher: McGraw-Hill/Irwin

New From $197.91

Sorry, this item is currently unavailable.

List Price $199.90 Save $1.99

New $197.91

This is a hard-to-find title. We are making every effort to obtain this item, but do not guarantee stock.

We Buy This Book Back!

Included with your book

Free Shipping On Every Order

Add to Cart

Note: Supplemental materials are not guaranteed with Rental or Used book purchases.

Extend or Purchase Your Rental at Any Time

Need to keep your rental past your due date? At any time before your due date you can extend or purchase your rental through your account.

Summary

A direct, realistic, and efficient way to learn cost accounting. Fundamentals is short (736 pages) making it easy to cover in one semester. The authors have kept the text concise by focusing on the key concepts students need to master. Opening vignettes and In Action boxes show realistic applications of these concepts throughout. The Topic Tackler CD reinforces this realism with video clips of different businesses that use cost accounting. Comprehensive end-of-chapter problems plus Homework Manager provide students with all the practice they need to fully learn each concept.

Cost Accounting: Information for Decision Making

(26)

Value Creation in Organizations

(1)

Value Chain

(1)

Supply Chain

(1)

Role of Information in the Organization

(2)

The Manager's Job Is to Make Decisions

(1)

Decision Making Requires Information

(1)

Managers Are Not Owners

(1)

Using Cost Information to Increase Value

(1)

In Action: Palliative Care Unit

(1)

Finding and Eliminating Activities That Don't Add Value

(1)

Strategic Cost Analysis

(1)

Cost Data For Managerial Decisions

(4)

Costs for Decision Making

(1)

Costs for Control and Evaluation

(2)

Different Data for Different Decisions

(1)

Accounting Systems

(2)

Financial Accounting

(1)

Cost Accounting

(1)

Cost Accounting and GAAP

(1)

Customers of Cost Accounting

(1)

Ethical Issues and Cost Accounting

(1)

Trends in Cost Accounting

(3)

Cost Accounting in High-Tech Production Settings

(1)

Just-in-Time Methods

(1)

Lean Production

(1)

Emphasis on Quality

(1)

Benchmarking and Continuous Improvement

(1)

Activity-Based Costing and Management

(1)

Enterprise Resource Planning

(1)

Six Sigma

(1)

Performance Measurement

(1)

Creating Value in the Organization

(1)

Key Financial Players in the Organization

(1)

Choices: Ethical Issues for Accountants

(2)

What Makes Ethics So Important?

(1)

In Action: Channel Surfing

(1)

What Should You Do If You Discover Unethical Conduct?

(1)

Sarbanes-Oxley Act of 2002 and Ethics

(1)

Cost Accounting and Other Business Disciplines

(10)

Summary

(1)

Key Terms

(1)

Appendix 1A: Institute of Management Accountants Code of Ethics

(2)

Review Questions

(1)

Critical Analysis and Discussion Questions

(1)

Exercises

(1)

Problems

(3)

Solutions to Self-Study Questions

(2)

Cost Concepts and Behavior

(38)

What is a Cost?

(1)

Cost versus Expenses

(1)

Presentation of Costs in Financial Statements

(5)

Service Organizations

(1)

Retail and Wholesale Companies

(2)

Manufacturing Companies

(1)

Direct and Indirect Product Manufacturing (Product) Costs

(1)

Prime Costs and Conversion Costs

(1)

Nonmanufacturing (Period) Costs

(1)

Cost Allocation

(2)

Direct versus Indirect Costs

(1)

Details of Manufacturing Cost Flows

(1)

How Costs Flow Through the Statements

(3)

Income Statements

(1)

Cost of Goods Sold

(1)

Direct Materials

(1)

Work in Process

(1)

Finished Goods Inventory

(1)

Cost of Goods Sold Statement

(1)

Cost Behavior

(2)

Fixed versus Variable Costs

(2)

Components of Product Costs

(5)

Unit Fixed Costs Can Be Misleading for Decision Making

(4)

How to Make Cost Information More Useful for Managers

(18)

Gross Margin versus Contribution Margin Income Statements

(1)

Developing Financial Statements for Decision Making

(2)

Summary

(1)

Key Terms

(1)

Review Questions

(1)

Critical Analysis and Discussion Questions

(1)

Exercises

(7)

Problems

(4)

Solutions to Self-Study Questions

(3)

Fundamentals of Cost Analysis for Decision Making

(40)

Cost-Volume-Profit Analysis

(10)

Profit Equation

(2)

CVP Example

(2)

Graphic Presentation

(1)

Profit-Volume Model

(1)

Use of CVP to Analyze the Effect of Different Cost Structures

(2)

Margin of Safety

(1)

CVP Analysis with Spreadsheets

(1)

Extensions of the CVP Model

(1)

Income Taxes

(1)

Multiproduct CVP Analysis

(1)

Differential Analysis

(6)

Differential Costs versus Total Costs

(1)

Differential Analysis and Pricing Decisions

(1)

Short-Run versus Long-Run Pricing Decisions

(1)

Short-Run Pricing Decisions: Special Orders

(1)

Long-Run Pricing Decisions

(1)

Long-Run versus Short-Run Pricing: Is There a Difference?

(1)

Cost Analysis for Pricing

(1)

Use of Differential Analysis for Production Decisions

(23)

Make-It or Buy-It Decisions

(1)

Make-or-Buy Decisions Involving Differential Fixed Costs

(3)

Opportunity Costs of Making

(1)

Decision to Add or Drop a Product Line or Close a Business Unit?

(1)

Product Choice Decisions

(2)

Summary

(1)

Key Terms

(1)

Appendix: Theory of Constraints

(1)

Review Questions

(1)

Critical Analysis and Discussion Questions

(1)

Exercises

(5)

Problems

(5)

Solutions to Self-Study Questions

103

(3)

Cost Estimation

106

(32)

Why Estimate Costs?

107

(1)

Basic Cost Behavior Patterns

107

(1)

What Methods Are Used to Estimate Cost Behavior?

107

(13)

Engineering Method

108

(1)

Account Analysis Method

108

(2)

Statistical Cost Estimation

110

(6)

In Action: Using Regression to Evaluate Cost Behavior

116

(1)

Multiple Regression

116

(1)

Practical Implementation Problems

117

(1)

In Action: Learning Curves

118

(2)

How is an Estimation Method Chosen?

120

(18)

Data Problems

120

(1)

Effect of Different Methods on Cost Estimates

121

(1)

Summary

122

(1)

Key Terms

123

(1)

Appendix 4A: Using Microsoft Excel to Estimate Regression Coefficients

123

(4)

Review Questions

127

(1)

Critical Analysis and Discussion Questions

128

(1)

Exercises

128

(4)

Problems

132

(5)

Solutions to Self-Study Questions

137

(1)

Fundamentals of Product and Service Costing

138

(24)

Cost Management Systems

139

(2)

Reasons to Calculate Product or Service Costs

139

(1)

In Action: Importance of Distinguishing between Production Costs and Overhead Costs

140

(1)

Cost Allocation and Product Costing

140

(1)

Cost Flow Diagram

140

(1)

Fundamental Themes Underlying the Design of Cost Systems for Managerial Purposes

141

(1)

Costing in a Single Product, Continuous Process Industry

142

(2)

Basic Cost Flow Model

142

(1)

Costing with No Work-in-Process Inventories

142

(1)

Costing with Ending Work-in-Process Inventories

142

(2)

Costing in a Multiple Product, Discrete Process Industry

144

(5)

Predetermined Overhead Rates

146

(1)

Product Costing of Multiple Products

146

(1)

Choice of the Allocation Base for Predetermined Overhead Rate

147

(1)

Choice among Possible Allocation Bases

148

(1)

Multiple Allocation Bases and Two-Stage Systems

149

(2)

Choice of Allocation Bases

150

(1)

Different Companies, Different Production, and Costing Systems

151

(11)

Operations Costing: An Illustration

152

(1)

Summary

153

(1)

Key Terms

154

(1)

Review Questions

154

(1)

Critical Analysis and Discussion Questions

155

(1)

Exercises

155

(3)

Problems

158

(1)

Integrative Case

158

(1)

Solutions to Self-Study Questions

159

(3)

Job Costing

162

(30)

Defining a Job

163

(1)

Using Accounting Records in a Job Shop

163

(1)

Computing the Cost of a Job

164

(9)

Production Process at InShape

164

(1)

Record of Costs at InShape

165

(3)

How Manufacturing Overhead Costs Are Recorded at InShape

168

(1)

In Action: Effect of Overhead Rates on Production Decisions

168

(3)

Over-and Underapplied Overhead

171

(2)

Multiple Allocation Bases: The Two-Stage Approach

173

(1)

Summary of Steps in a Job Costing System

173

(1)

Using Job Costing in Service Organizations

173

(2)

Ethical Issues and Job Costing

175

(1)

Misstating Stage of Completion

176

(1)

Charging Costs to the Wrong Jobs

176

(1)

Misrepresenting the Cost of Jobs

176

(1)

Managing Projects

176

(16)

Summary

178

(1)

Key Terms

178

(1)

Review Questions

178

(1)

Critical Analysis and Discussion Questions

179

(1)

Exercises

179

(3)

Problems

182

(9)

Integrative Case

191

(1)

Solutions to Self-Study Questions

191

(1)

Process Costing

192

(38)

Determining Equivalent Units

194

(1)

Using Product Costing in a Process Industry

194

(5)

Step 1: Measure the Physical Flow of Resources

195

(1)

Step 2: Compute the Equivalent Units of Production

196

(1)

Step 3: Identify the Product Costs for which to Account

196

(1)

Time Out! We Need to Make an Assumption about Costs and the Work-in-Process Inventory

197

(1)

Step 4: Compute Costs per Equivalent Unit: Weighted Average

198

(1)

Step 5: Assign Product Cost to Batches of Work: Weighted-Average Process Costing

198

(1)

Reporting This Information to Managers: The Production Cost Report

199

(1)

Sections 1 and 2: Managing the Physical Flow of Units

200

(1)

Sections 3, 4, and 5: Managing Costs

200

(1)

Assigning Costs Using First-In, First-Out (FIFO) Process Costing

200

(5)

Step 1: Measure the Physical Flow of Resources

201

(1)

Step 2: Compute the Equivalent Units of Production

201

(2)

Step 3: Identify the Costs for Which to Account

203

(1)

Step 4: Compute Costs per Equivalent Unit: FIFO

203

(1)

Step 5: Assign Product Cost: FIFO

204

(1)

How This Looks in T-Accounts

204

(1)

Determining Which is Better: FIFO or Weighted Average?

205

(1)

Computing Product Costs: Summary of the Steps

205

(1)

Using Costs Transferred in From Prior Departments

206

(2)

Who Is Responsible for Costs Transferred in from Prior Departments?

208

(1)

Choosing Between Job and Process Costing

208

(1)

Operation Costing

209

(3)

Product Costing in Operations

209

(1)

Operation Costing Illustration

210

(2)

Comparing Job, Process, and Operation Costing

212

(18)

Summary

213

(1)

Key Terms

214

(1)

Review Questions

214

(1)

Critical Analysis and Discussion Questions

214

(1)

Exercises

215

(5)

Problems

220

(6)

Solutions to Self-Study Questions

226

(4)

Activity-Based Costing

230

(38)

Reported Product Costs and Decision Making

231

(3)

Dropping a Product

231

(2)

The Death Spiral

233

(1)

Two-Stage Cost Allocation

234

(5)

Two-Stage Cost Allocation and the Choice of Cost Drivers

235

(3)

Plantwide versus Department-Specific Rates

238

(1)

Choice of Cost Allocation Methods: A Cost-Benefit Decision

238

(1)

Activity-Based Costing

239

(3)

Developing Activity-Based Costs

240

(2)

Cost Hierarchies

242

(1)

Activity-Based Costing Illustrated

243

(3)

Step 1: Identify the Activities

243

(1)

Step 2: Identify the Cost Drivers

243

(1)

Step 3: Compute the Cost Driver Rates

244

(1)

Step 4: Assign Costs Using Activity-Based Costing

244

(2)

Unit Costs Compared

246

(1)

Cost Flows Through Accounts

246

(2)

Choice of Activity Bases in Modern Production Settings

248

(1)

In Action: Evidence on the Benefits of Activity-Based Costing

249

(1)

Activity-Based Costing in Administration

249

(1)

Who Uses ABC?

250

(18)

Summary

251

(1)

Key Terms

252

(1)

Review Questions

252

(1)

Critical Analysis and Discussion Questions

252

(1)

Exercises

252

(5)

Problems

257

(6)

Integrative Cases

263

(3)

Solutions to Self-Study Questions

266

(2)

Fundamentals of Cost Management

268

(30)

Using Activity-Based Cost Management to Add Value

269

(3)

Using Activity-Based Cost Information to Improve Processes

271

(1)

Using Cost Hierarchies

271

(1)

Managing the Cost of Customers and Suppliers

272

(5)

Using Activity-Based Costing to Determine the Cost of Customers and Suppliers

273

(2)

Determining Why the Cost of Customers Matters

275

(1)

Using Cost of Customer Information to Manage Costs

275

(1)

In Action: Customer: Not Product, Profitability

276

(1)

Determining the Cost of Suppliers

276

(1)

Capturing the Cost Savings

277

(1)

Managing the Cost of Capacity

277

(6)

Using and Supplying Resources

278

(1)

Computing the Cost of Unused Capacity

279

(2)

Assigning the Cost of Unused Capacity

281

(1)

Seasonal Demand and the Cost of Unused Capacity

281

(2)

Managing the Cost of Quality

283

(15)

How Can Traditional Managerial Accounting Systems Limit the Impact of Total Quality Management?

283

(1)

What Is Quality?

284

(1)

What Is the Cost of Quality?

284

(2)

Trade-Offs, Quality Control and Failure Costs

286

(1)

In Action: Cost Elements Included in Reported Quality Costs

287

(1)

Summary

288

(1)

Key Terms

289

(1)

Review Questions

289

(1)

Critical Analysis and Discussion Questions

289

(1)

Exercises

290

(4)

Problems

294

(2)

Integrative Case

296

(1)

Solutions to Self-Study Questions

296

(2)

Service Department and Joint Cost Allocation

298

(38)

Service Department Cost Allocation

299

(2)

Methods of Allocating Service Department Costs

301

(10)

Allocation Bases

301

(1)

Direct Method

301

(4)

Step Method

305

(2)

In Action: Step Method at Stanford University

307

(1)

Reciprocal Method

307

(3)

Comparison of Direct, Step, and Reciprocal Methods

310

(1)

Allocation of Joint Costs

311

(1)

Joint Costing Defined

311

(1)

Reasons for Allocating Joint Costs

311

(1)

Joint Cost Allocation Methods

312

(4)

Net Realizable Value Method

312

(3)

Physical Quantities Method

315

(1)

Evaluation of Joint Cost Methods

315

(1)

Deciding Whether to Sell Goods Now or Process Them Further

316

(1)

Decision of What to Do with By-Products

316

(20)

Summary

318

(1)

Key Terms

319

(1)

Appendix 10A: Calculation of the Reciprocal Method Using Computer Spreadsheets

319

(2)

Review Questions

321

(1)

Critical Analysis and Discussion Questions

321

(1)

Exercises

322

(4)

Problems

326

(6)

Integrative Case

332

(1)

Solutions to Self-Study Questions

333

(3)

Fundamentals of Management Control Systems

336

(26)

Why a Management Control System?

337

(1)

Alignment of Managerial and Organizational Interests

337

(1)

Evolution of the Control Problem: An Example

337

(1)

Decentralized Organizations

338

(2)

Why Decentralize the Organization?

338

(1)

Advantages of Decentralization

339

(1)

Disadvantages of Decentralization

339

(1)

Framework for Evaluating Management Control Systems

340

(2)

Organizational Environment and Strategy

340

(1)

Results of the Management Control System

340

(1)

Elements of a Management Control System

340

(1)

Balancing the Elements

341

(1)

Delegated Decision Authority: Responsibility Accounting

342

(2)

Cost Centers

342

(1)

Discretionary Cost Centers

342

(1)

Revenue Centers

342

(1)

Profit Centers

342

(1)

Investment Centers

343

(1)

Responsibility Centers and Organization Structure

343

(1)

Measuring Performance

344

(2)

Two Basic Questions

344

(1)

Cost Centers

345

(1)

Revenue Centers

345

(1)

Profit Centers

345

(1)

Investment Centers

346

(1)

Evaluating Performance

346

(2)

Relative Performance versus Absolute Performance Standards

346

(1)

Evaluating Managers' Performance versus Economic Performance of the Responsibility Center

347

(1)

Relative Performance Evaluations in Organizations

347

(1)

Compensation Systems

348

(3)

Illustration: Corporate Cost Allocation

349

(1)

Incentive Problems with Allocated Costs

349

(1)

Effective Corporate Cost Allocation

350

(1)

Do Performance Evaluation Systems Create Incentives to Commit Fraud?

351

(11)

Summary

352

(1)

Key Terms

353

(1)

Review Questions

353

(1)

Critical Analysis and Discussion Questions

353

(1)

Exercises

354

(1)

Problems

355

(2)

Integrative Case

357

(3)

Solutions to Self-Study Questions

360

(2)

Planning and Budgeting

362

(38)

How Strategic Planning Increases Competitiveness

363

(1)

Overall Plan

364

(1)

Organization Goals

364

(1)

Strategic Long-Range Profit Plan

364

(1)

Master Budget (Tactical Short-Range Profit Plan): Tying the Strategic Plan to the Operating Plan

364

(1)

Human Element in Budgeting

365

(1)

Value of Employee Participation

366

(1)

Developing the Master Budget

366

(1)

Where to Start?

366

(2)

Sales Forecasting

366

(2)

Comprehensive Illustration

368

(5)

Forecasting Production

368

(1)

Forecasting Production Costs

369

(2)

Direct Labor

371

(1)

Overhead

371

(1)

Completing the Budgeted Cost of Goods Sold

372

(1)

Revising the Initial Budget

373

(1)

Marketing and Administrative Budget

373

(1)

Pulling it Together Into the Income Statement

374

(1)

Key Relationships: The Sales Cycle

375

(1)

Using Cash Flow Budgets to Estimate Cash Needs

376

(3)

Multiperiod Cash Flows

377

(1)

In Action: The ``Curse'' of Growth

378

(1)

Planning for the Assets and Liabilities on the Budgeted Balance Sheets

379

(1)

Big Picture: How it all Fits Together

379

(1)

Budgeting in Retail and Wholesale Organizations

379

(2)

Budgeting in Service Organizations

381

(1)

In Action: Budget is the Law of Government

382

(1)

Ethical Problems in Budgeting

382

(1)

Budgeting Under Uncertainty

383

(17)

Summary

384

(1)

Key Terms

385

(1)

Review Questions

385

(1)

Critical Analysis and Discussion Questions

385

(1)

Exercises

385

(5)

Problems

390

(5)

Integrative Case

395

(1)

Solutions to Self-Study Questions

396

(4)

Business Unit Performance Measurement

400

(28)

In Action: What Determines Whether Firms Use Divisional Measures for Measuring Divisional Performance

401

(1)

Accounting Income

402

(2)

Computing Divisional Income

402

(1)

Advantages and Disadvantages of Divisional Income

402

(1)

Some Simple Financial Ratios

403

(1)

Return on Investment

404

(4)

Performance Measures for Control: A Short Detour

405

(1)

Limitations of ROI

405

(3)

Residual Income Measures

408

(2)

Limitations of Residual Income

409

(1)

Economic Value Added (EVAR)

410

(2)

Limitations of EVA

411

(1)

In Action: Does Using Residual Income as a Performance Measure Affect Managers' Decisions?

412

(1)

Measuring the Investment Base

412

(3)

Gross Book Value versus Net Book Value

412

(1)

Historical Cost versus Current Cost

413

(2)

Beginning, Ending, or Average Balance

415

(1)

Other Issues in Divisional Performance Measurement

415

(13)

Summary

416

(1)

Key Terms

416

(1)

Review Questions

416

(1)

Critical Analysis and Discussion Questions

417

(1)

Exercises

417

(3)

Problems

420

(3)

Integrative Case

423

(3)

Solutions to Self-Study Questions

426

(2)

Transfer Pricing

428

(30)

What is Transfer Pricing and Why is it Important?

429

(1)

Determining the Optimal Transfer Price

430

(5)

The Setting

430

(1)

Determining Whether a Transfer Price is Optimal

430

(2)

Case 1: A Perfect Intermediate Market

432

(2)

Case 2: No Intermediate Market

434

(1)

Optimal Transfer Price: A General Principle

435

(1)

Other Market Conditions

436

(1)

Applying the General Principle

436

(1)

How to Help Managers Achieve Their Goals While Achieving the Organization's Goals

437

(1)

Top-Management Intervention in Transfer Pricing

438

(1)

Centrally Established Transfer Price Policies

438

(3)

Establishing a Market Price Policy

438

(1)

Establishing a Cost-Basis Policy

439

(1)

Alternative Cost Measures

440

(1)

Remedying Motivational Problems of Transfer Pricing Policies

441

(1)

Negotiating the Transfer Price

441

(1)

Imperfect Markets

442

(1)

Global Practices

442

(1)

Multinational Transfer Pricing

443

(1)

Segment Reporting

444

(14)

Summary

445

(1)

Key Terms

446

(1)

Review Questions

446

(1)

Critical Analysis and Discussion Questions

446

(1)

Exercises

447

(2)

Problems

449

(5)

Integrative Cases

454

(2)

Solutions to Self-Study Questions

456

(2)

Fundamentals of Variance Analysis

458

(44)

Using Budgets for Performance Evaluation

459

(1)

Profit Variance

460

(1)

Why Are Actual and Budgeted Results Different?

461

(1)

Flexible Budgeting

461

(2)

Comparing Budgets and Results

463

(1)

Sales Activity Variance

463

(1)

Profit Variance Analysis as a Key Tool for Managers

464

(2)

Sales Price Variance

466

(1)

Variable Production Cost Variances

466

(1)

Fixed Production Cost Variance

466

(1)

Marketing and Administrative Variances

466

(1)

Performance Measurement and Control in a Cost Center

466

(2)

Variable Production Costs

467

(1)

Variable Cost Variance Analysis

468

(7)

General Model

468

(1)

Direct Materials

469

(2)

Direct Labor

471

(1)

Variable Production Overhead

472

(2)

Variable Cost Variances Summarized in Graphic Form

474

(1)

Fixed Cost Variances

475

(3)

Fixed Cost Variances with Variable Costing

475

(1)

Absorption Costing: The Production Volume Variance

476

(2)

Summary of Overhead Variances

478

(24)

Key Points

478

(1)

Summary

479

(1)

Key Terms

480

(1)

Appendix A: Recording Costs in a Standard Cost System

480

(3)

Review Questions

483

(1)

Critical Analysis and Discussion Questions

484

(1)

Exercises

484

(6)

Problems

490

(6)

Integrative Case

496

(3)

Solutions to Self-Study Questions

499

(3)

Additional Topics in Variance Analysis

502

(30)

Profit Variance Analysis When Units Produced Do Not Equal Units Sold

503

(3)

In Action: Financial Analysis and Variance Analysis

505

(1)

Reconciling Variable Costing Budgets and Full-Absorption Income Statements

505

(1)

Materials Purchases Do Not Equal Materials Used

506

(2)

Market Share Variance and Industry Volume Variance

508

(1)

Sales Activity Variances with Multiple Products

509

(3)

Evaluating Product Mix

509

(1)

Evaluating Sales Mix and Sales Quantity

510

(1)

In Action Sales Mix and Financial Reporting

511

(1)

Production Mix and Yield Variances

512

(3)

Mix and Yield Variances in Manufacturing

512

(3)

Variance Analysis in Nonmanufacturing Settings

515

(1)

Using the Profit Variance Analysis in Service and Merchandise Organizations

515

(1)

Efficiency Measures

515

(1)

Mix and Yield Variances in Service Organizations

516

(1)

Keeping an Eye on Variances and Standards

516

(16)

How Many Variances to Calculate

516

(1)

When to Investigate Variances

517

(1)

Updating Standards

518

(1)

Summary

518

(1)

Key Terms

518

(1)

Review Questions

519

(1)

Critical Analysis and Discussion Questions

519

(1)

Exercises

519

(3)

Problems

522

(4)

Integrative Case

526

(2)

Solutions to Self-Study Questions

528

(4)

Nonfinancial and Multiple Measures of Performance

532

(20)

Beyond the Accounting Numbers

533

(1)

Organizational Environment and Business Strategy

534

(1)

Responsibilities According to Level of Organization

534

(1)

Business Model

535

(1)

Multiple Measures or a Single Measure of Performance?

536

(6)

Balanced Scorecard

536

(3)

In Action: Using Balanced Scorecard Information to Evaluate Multiple Divisions

539

(1)

Continuous Improvement and Benchmarking

539

(2)

In Action: Sources and Uses of Benchmarking Data

541

(1)

Performance Measurement for Control

542

(1)

Some Common Nonfinancial Performance Measures

542

(3)

Customer Satisfaction Performance Measures

542

(1)

Functional Performance Measures

543

(1)

Nonfinancial Performance and Activity-Based Management

544

(1)

Objective and Subjective Performance Measures

544

(1)

Employee Involvement

545

(7)

Summary

546

(1)

Key Terms

547

(1)

Review Questions

547

(1)

Critical Analysis and Discussion Questions

547

(1)

Exercises

548

(1)

Problems

549

(2)

Solutions to Self-Study Questions

551

(1)

Appendix Capital Investment Decisions: An Overview

552

(11)

Glossary

563

(6)

Photo Credits

569

(2)

Index

571

Amazon no longer offers textbook rentals. We do!

Fundamentals Of Cost Accounting

Fundamentals Of Cost Accounting

9780073018379

0073018376

Summary

Table of Contents

Supplemental Materials

Write a Review

Amazon no longer offers textbook rentals. We do!

Fundamentals Of Cost Accounting

Fundamentals Of Cost Accounting

9780073018379

0073018376

Summary

Table of Contents

Supplemental Materials

Write a Review

Related Products