Cost accounting: foundations and evolutions
7. -
Mason, Ohio:
South-Western College Publishing,
2008
Data mining, Hypertext systems, Web databases
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Brief Contents: Introduction to Cost Accounting; Cost Terminology and Cost Behaviors; Predetermined Overhead Rates, Flexible Budgets and Absorption/Variable Costing; Activity - Based Management and Activity - Based Costing; Job Order Costing; Process Costing; Standard Costing and Variance Analysis; The Master Budget; Break - Even Point and Cost - Volume - Profit Analysis; Relevant Information for Decision Making; Allocation of Joint Costs and Accounting for by Product/Scrap; Introduction to Cost Management Systems; Responsibility Accounting, Support Department Cost Allocations, and Transfer Pricing; Performance Measurement, Balanced Scorecards, and Performance Rewards; Capital Budgeting; Managing Costs and Uncertainty; Implementing Quality Concepts; Inventory and Production Management; Emerging Management Practices; Present Value Tables.
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