Cost Management Accounting and Control

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  • Format: Hardcover
  • Copyright: 1999-08-19
  • Publisher: South-Western College Pub
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Supplemental Materials

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  • The New copy of this book will include any supplemental materials advertised. Please check the title of the book to determine if it should include any access cards, study guides, lab manuals, CDs, etc.


Cost Management: Accounting and Control emphasizes that changing conditions often require a change in cost management systems. Emphasizing this point stresses the dynamic and exciting nature of the field.

Table of Contents

Introduction to Cost Accounting and Cost Managementp. 1
Foundation Concepts
Basic Cost Management Conceptsp. 28
Activity Cost Behaviorp. 64
Comprehensive Case 1p. 107
Functional-Based Costing and Control
Product and Service Costing: Overhead Application and Job-Order Systemp. 112
Product and Service Costing: A Process Systems Approachp. 161
Support Department Cost Allocationp. 206
Joint Product and by-Product Costingp. 240
Budgeting for Planning and Controlp. 266
Standard Costing: A Functional-Based Control Approachp. 313
Decentralization: Responsibility Accounting, Performance Evaluation, and Transfer Pricingp. 355
International Issues in Cost Managementp. 397
Comprehensive Case 2p. 432
Activity-Based Costing
Activity-Based Costingp. 438
Strategic Cost Managementp. 488
Activity- and Strategic-Based Responsibility Accountingp. 542
Quality Costing: Measurement and Controlp. 597
Productivity: Measurement and Controlp. 637
Environmental Cost Managementp. 665
Comprehensive Case 3p. 698
Activity- and Functional-Based Decision Making
Cost-Volume-Profit Analysisp. 704
Activity Resource Usage Model and Relevant Costing: Tactical Decision Makingp. 753
Pricing and Profitability Analysisp. 788
Capital Investment Decisionsp. 838
Inventory Management: Economic Order Quantity, JIT and the Theory of Constraintsp. 884
Comprehensive Case 4p. 920
Table of Contents provided by Blackwell. All Rights Reserved.

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