Cost Accounting Foundations and Evolutions

by Kinney, Michael R.; Raiborn, Cecily A.

• ISBN13: 9780324560558
• ISBN10: 0324560559
• Edition: 7th
• Format: Hardcover
• Copyright: 2008-01-14
• Publisher: South-Western College Pub

Summary

Choose the most practical, real-world oriented approach to cost accounting concepts and procedures with Kinney/Raiborn's COST ACCOUNTING: FOUNDATIONS AND EVOLUTIONS, Seventh Edition. This reader- friendly text blends proven, traditional methods of cost accounting with today's most innovative topics to engage and challenge your students. New "Potential Ethical Issues" sections emphasize the areas of growing importance in business today. COST ACCOUNTING: FOUNDATIONS AND EVOLUTIONS, Seventh Edition's streamlined framework includes numerous actual company examples and current visual illustrations to reinforce and clarify cost management techniques. Focus companies now integrated within the body of the text provide a smooth read. The book's logically sequenced, visual presentation encourages students to think beyond the numbers to critically examine today's business decisions. Expanded exercises and problems now provide a greater variety of practice, whiletheComprehensive Review Module in each chapter helps students review concepts. Keep cost accounting understandable and practical for your students with the latest edition of Kinney/Raiborn's COST ACCOUNTING: FOUNDATIONS AND EVOLUTIONS, Seventh Edition.

Table of 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-Products

Introduction to Cost Management Systems

Responsibility Accounting and Transfer Pricing in Decentralized Organizations

Performance Measurement, Balanced Scorecards, and Performance Rewards

Capital Budgeting

Managing Costs and Uncertainty

Implementing Quality Concepts

Inventory and Production Management

Emerging Management Practices

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