Fundamentals of Cost Accounting

by Lanen, William; Anderson, Shannon; Maher, Michael

• ISBN13: 9780073527116
• ISBN10: 0073527114
• Edition: 3rd
• Format: Hardcover
• Copyright: 2010-01-07
• Publisher: McGraw-Hill/Irwin

Summary

A direct, realistic, and efficient way to learn cost accounting. Fundamentals is short (approximately 700 pages) making it easy to cover in one semester. The authors have kept the text concise by focusing on the key concepts students need to master. Opening vignettes and In Action boxes show realistic applications of these concepts throughout.

All chapters end with a “Debrief” that links the topics in the chapter to the decision problem faced by the manager in the opening vignette. Comprehensive end-of-chapter problems provide students with all the practice they need to fully learn each concept.

Table of Contents

Introduction and Overview

Cost Accounting: Information for Decision Making

Cost Concepts and Behavior

Cost Analysis and Estimation

Fundamentals of Cost-Volume-Profit Analysis

Fundamentals of Cost Analysis for Decision Making

Cost Estimation

Cost Management Systems

Fundamentals of Product and Service Costing

Job Costing

Process Costing

Activity-Based Costing

Fundamentals of Cost Management

Service Department and Joint Cost Allocation

Management Control Systems

Fundamentals of Management Control Systems

Planning and Budgeting

Business Unit Performance Measurement

Transfer Pricing

Fundamentals of Variance Analysis

Additional Topics in Variance Analysis

Nonfinancial and Multiple Measures of Performance

Appendix: Capital Investment Decisions: an Overview

Table of Contents provided by Publisher. All Rights Reserved.