Cost accounting principles
著者
書誌事項
Cost accounting principles
South-Western Cengage Learning, c2011
8th ed., International student ed
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注記
Previous ed.: published as Cost accounting. c2007
Includes indexes
内容説明・目次
内容説明
Raiborn/Kinney's "Cost Accounting Principles, 8e, International Edition", was written for students. This text provides in-depth coverage of current cost management concepts and procedures, but in a straightforward and student-friendly way. The clean, concise presentation of materials and fresh, new exhibits reinforce and clarify the topics that students traditionally struggle with most. In addition, real-world examples and ethical coverage are woven into the text so you can immediately see the relevance of the cost accountant's role in managerial decisions. Save time and ensure understanding with Comprehensive Review Modules, which highlight the most important concepts and procedures in one place, and Demonstration Problems, which show you a solved problem that you can use to solve similar exercises. In addition, to help you efficiently complete homework, the new CengageNOW online learning system provides interactive tools and a personalized learning path that focuses only on the accounting procedures and concepts you still need to master for success in class, on exams, and in future business careers.
目次
1. Introduction to Cost Accounting. 2. Cost Terminology and Cost Behaviors. 3. Predetermined Overhead Rates, Flexible Budgets, and Absorption/Variable Costing. 4. Activity-Based Management and Activity-Based Costing. 5. Job Order Costing. 6. Process Costing. 7. Standard Costing and Variance Analysis. 8. The Master Budget. 9. Break-Even Point and Cost-Volume Profit Analysis. 10. Relevant Information for Decision Making. 11. Allocation of Joint Costs and Accounting for By-Products. 12. Introduction to Cost Management Systems. 13. Responsibility Accounting and Transfer Pricing. 14. Performance Measurement, Balanced Scorecards, and Performance Rewards. 15. Capital Budgeting. 16. Managing Costs and Uncertainty. 17. Implementing Quality Concepts. 18. Inventory and Production Management. 19. Emerging Management Practices. Appendix A. Present Value Tables.
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