9780137605545

Cost Accounting: A Managerial Emphasis

by ; ;
  • ISBN13:

    9780137605545

  • ISBN10:

    0137605544

  • Edition: 10th
  • Format: Hardcover
  • Copyright: 7/1/1999
  • Publisher: Pearson College Div
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List Price: $156.00

Summary

This is the book that created the course in cost accounting! The 10/e has been extensively re-written for clarity, streamlined (now only 23 chapaters, and enhanced with 30% new assignment material. A new chapter 5 covers Activity-Based Costing, a unique (for this market) new chapter on strategy (13) has been added, and the authors now return to the 5-step method of doing process-costing. Extensive technology support includes EasyABC Quick software, PHLIP/CW web site, WebCt, and On Locatuib! videos.

Table of Contents

PART ONE COST ACCOUNTING FUNDAMENTALS 1(176)
1 The Accountant's Role in the Organization
1(26)
2 An Introduction to Cost Terms and Purposes
27(32)
3 Cost-Volume-Profit Analysis
59(36)
4 Job Costing
95(40)
5 Activity-Based Costing and Activity-Based Management
135(42)
PART TWO TOOLS FOR PLANNING AND CONTROL 177(150)
6 Master Budget and Responsibility Accounting
177(42)
7 Flexible Budgets, Variances, and Management Control: I
219(34)
8 Flexible Budgets, Variances, and Management Control: II
253(36)
9 Inventory Costing and Capacity Analysis
289(38)
PART THREE COST INFORMATION FOR DECISIONS 327(170)
10 Determining How Costs Behave
327(50)
11 Decision Making and Relevant Information
377(44)
12 Pricing Decisions and Cost Management
421(40)
13 Strategy, Balanced Scorecard, and Strategic Profitability Analysis
461(36)
PART FOUR COST ALLOCATION AND REVENUES 497(150)
14 Cost Allocation
497(38)
15 Cost Allocation: Joint Products and Byproducts
535(32)
16 Revenues, Sales Variances, and Customer-Profitability Analysis
567(40)
17 Process Costing
607(40)
PART FIVE QUALITY AND JIT 647(100)
18 Spoilage, Rework and Scrap
647(28)
19 Quality, Time, and the Theory of Constraints
675(36)
20 Inventory Management, Just-in-Time, and Backflush Costing
711(36)
PART SIX INVESTMENT DECISIONS AND MANAGEMENT CONTROL SYSTEMS 747
21 Capital Budgeting and Cost Analysis
747(40)
22 Management Control Systems, Transfer Pricing, and Multinational Considerations
787(34)
23 Performance Measurement, Compensation, and Multinational Considerations
821

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