Cost accounting : a managerial emphasis
著者
書誌事項
Cost accounting : a managerial emphasis
（Prentice-Hall series in accounting）
Prentice Hall, c1994
8th ed
- : pbk
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注記
Includes bibliographical references and indexes
内容説明・目次
内容説明
This edition offers a fresh perspective on cost accounting, suggesting its integration as part of management strategy. Based on the cost-benefit approach, the authors stress the role of the accountant in relation to that of the manager in an organization; and how accounting can assist management.
目次
- Part 1 Cost accounting fundamentals: the accountants role in the organisation
- an introduction to cost terms and purposes
- cost-volume-profit relationships
- cost system in the service the merchandising sectors
- costing systems in the manufacturing sector. Part 2 Budgets and standards as keys to planning and control: master budgeting and responsibility accounting
- flexible budgets, variances and management control I
- flexible budgets, variances and management control II
- income effects of alternative inventory-costing methods. Part 3 Cost information for various decision and control purposes: determining how costs behave
- relevance, costs and the decision process
- pricing decisions, product profitability decisions and cost management
- management control systems - choice and application. Part 4 Cost allocation and more on costing systems: cost allocation I and II
- cost allocation - joint products and byproducts
- process-costing systems
- spoilage, reworked units and scrap
- operation costing, backflush costing and project control. Part 5 Decision models and cost information: capital budgeting and cost analysis
- capital budgeting - a closer look. Part 6 More on cost analysis and cost management: measuring mix yield and productivity
- cost management - quality and time
- materials management and just-in-time. Part 7 Strategy and management control: systems choice
- decentralisation and transfer pricing
- systems choice - performance measurement and compensation.
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