Cost accounting
著者
書誌事項
Cost accounting
College Division, South-Western Pub. Co., c1992
2nd ed
大学図書館所蔵 件 / 全11件
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注記
Includes index
内容説明・目次
内容説明
This exciting new edition by outstanding authors will be a welcome addition to the Cost Accounting text market. It contains the latest in cost accounting research and it provides a solid grounding in the fundamentals of cost accounting and reporting in both traditional and contemporary environments. It provides a logical mix of materials and the essential transitions between the two worlds. This book should be of interest to undergraduate and graduate accounting students; business professionals.
目次
Part 1: Cost measurements and classifications. The cost accounting environment. Cost flows and concepts. Cost behavior and cost-volume-profit relationships. Determining product costs: job order costing. Process costing. Process costing: spoiled units and other concepts. Part II: Management use of accounting data for planning and control. Fundamental budgeting concepts. Standard costing. Flexible budgeting and manufacturing overhead. The contribution approach and variable costing. Decentralized operations and segment reporting. Capital budgeting. Capital budgeting: additional issues. Part III: Cost analysis and management reporting in contemporary production and distribution environments. Strategic cost management and decision making. Inventory accounting and management systems. JITS and the new manufacturing environment. Management reporting in the service sector. Part IV: In-depth cost management topics. Accounting for joint products and by-products. Profitability analysis and mix and yield variances. Accounting for materials and labor. Manufacturing overhead and activity-based costing. Part V: Cost models for management decision analysis. Sampling and statistical analyses of cost data. Regression-correlation analysis and forecasting. Use of accounting data in models under uncertainty. Learning curves and linear programming.
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