Cost accounting : principles and applications
著者
書誌事項
Cost accounting : principles and applications
（McGraw-Hill higher education）（McGraw-Hill international editions）
McGraw-Hill Irwin, c2007
7th ed
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注記
Includes index
内容説明・目次
内容説明
This student resource text is designed for use in postsecondary cost accounting courses. The seventh edition provides a practical knowledge of cost accounting systems and procedures delivered in a clear, accessible, and easy-to-understand manner. It will prepare students for many of the career opportunities available in cost accounting, and will also enable them to understand and use cost accounting data in a variety of other business careers.
目次
Part 1 1 Monitoring Costs 2 Purchasing Materials 3 Storing and Issuing Materials 4 Controlling and Valuing Inventory 5 Timekeeping and Payroll 6 Charging Labor Costs into Production 7 Departmentalizing Overhead Costs 8 Setting Overhead Rates 9 Applying Manufacturing Overhead 10 Completing the Cost Cycle and Accounting for Lost Materials Part 2 11 Process Cost System - Production Data and Cost Flow 12 Average Costing of Work in Process 13 Units Lost or Increased in Production 14 First In, First Out (FIFO) Costing of Work in Process 15 Accounting for By-Products and Joint Products Part 3 16 The Analysis of Cost Behavior 17 Budgeting 18 Standard Costs: Materials and Labor 19 Manufacturing Overhead Standard Costs: Completing the Accounting Cycle for Standard Costs 20 Cost-Volume-Profit Analysis 21 Analysis of Manufacturing Costs for Decision Making 22 Cost Accounting for Distribution Activities and Service Businesses 23 Decision Making - Capital Investment Decisions
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