Cost Accounting: A Managerial Emphasis FROM THE PUBLISHER
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.
SYNOPSIS
Streamlined and accessible, this best-selling costaccounting book offers a unique perspective, integrating cost acountingas a part of management strategy. This market leader continues the basic theme of all previous editions:"different costs for different purposes." This ninth edition,goes beyond cost accounting procedures, and also stresses concepts, analysesand using cost accounting as a management tool. Throughout, it includesreal company photos, new chapter openers, exhibits and graphs designed toaid learning. For anyone interested in cost/managementaccounting.
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