Table of contents for Cost accounting : foundations and evolutions / Michael R. Kinney, Cecily A. Raiborn.


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1. Introduction to Cost Accounting. 2. Cost Terminology and Cost Behaviors. 3. Predetermined Overhead Rates, Flexible Budgets, and Absorption/Variable Costing. 4. Activity-Based Management and Activity-Based Costing. 5. Job Order Costing. 6. Process Costing. 7. Standard Costing and Variance Analysis. 8. The Master Budget. 9. Break-Even Point and Cost-Volume Profit Analysis. 10. Relevant Information for Decision Making. 11. Allocation of Joint Costs and Accounting for By-Products. 12. Introduction to Cost Management Systems. 13. Responsibility Accounting and Transfer Pricing in Decentralized Organizations. 14. Performance Measurement, Balanced Scorecards, and Performance Rewards. 15. Capital Budgeting. 16. Managing Costs and Uncertainty. 17. Implementing Quality Concepts. 18. Inventory and Production Management. 19. Emerging Management Practices.


Library of Congress subject headings for this publication:
Cost accounting.