Cost Accounting Traditions and Innovations

by Barfield, Jesse T.; Raiborn, Cecily A.; Kinney, Michael R.

• ISBN13: 9780324026450
• ISBN10: 0324026455
• Format: Hardcover
• Copyright: 2000-10-02
• Publisher: South-Western College Pub

Summary

This book provides the most practical, real-world presentation of cost accounting on the market by blending a traditional and proven method of teaching Cost Accounting with the integration of innovative topics. A flexible organization and clear presentation allows the user to clearly understand difficult topics. The revised organizational structure streamlines chapter materials as well as reduces redundancy between cost accounting and other business courses.

Table of Contents

Part 1 Overview	1	(74)
Introduction to Cost and Management Accounting in a Global Business Environment	2	(38)
Introduction to Cost Management Systems	40	(35)
Part 2 Systems and Methods of Product Costing	75	(366)
Organizational Cost Flows	76	(54)
Activity-Based Cost Systems for Management	130	(42)
Job Order Costing	172	(46)
Process Costing	218	(42)
Special Production Issues: Lost Units and Accretion	260	(42)
Implementing Quality Concepts	302	(40)
Cost Allocation for Joint Products and By-Products	342	(38)
Standard Costing	380	(61)
Part 3 Planning and Controlling	441	(268)
Absorption/Variable Costing and Cost-Volume-Profit Analysis	442	(56)
Relevant Costing	498	(52)
The Master Budget	550	(50)
Capital Budgeting	600	(60)
Financial Management	660	(49)
Part 4 Decision Making	709	(146)
Innovative Inventory and Production Management Techniques	710	(52)
Emerging Management Practices	762	(34)
Responsibility Accounting and Transfer Pricing in Decentralized Organizations	796	(59)
Part 5 Evaluating Performance	855
Measuring Short-Run Organizational Performance	856
Measuring Long-Run and Nonfinancial Organizational Performance	898
Rewarding Performance	928
Appendix A: Present Value Tables	A-1
Glossary	G-1
Author Index	I-1
Organizational Index	I-4
Subject Index	I-8