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CHAPTER 1 THE ACCOUNTANT?S ROLE IN THE ORGANIZATION CHAPTER 2 AN INTRODUCTION TO COST TERMS AND PURPOSES Chapter 3 COST-VOLUME-PROFIT ANALYSIS CHAPTER 4 JOB COSTING CHAPTER 5 ACTIVITY-BASED COSTING AND ACTIVITY-BASED MANAGEMENT CHAPTER 6 MASTER BUDGET AND RESPONSIBILITY ACCOUNTING CHAPTER 7 FLEXIBLE BUDGETS, DIRECT-COST VARIANCES, AND MANAGEMENT CONTROL CHAPTER 8 FLEXIBLE BUDGETS, OVERHEAD COST VARIANCES, AND MANAGEMENT CONTROL CHAPTER 9 INVENTORY COSTING AND CAPACITY ANALYSIS Chapter 10 Determining How Costs Behave CHAPTER 11 Decision Making and Relevant Information CHAPTER 12 Pricing Decisions and Cost Management CHAPTER 13 Strategy, Balanced Scorecard, and Strategic Profitability Analysis CHAPTER 14 Cost Allocation, Customer-Profitability Analysis, and Sales-Variance AnalysiS CHAPTER 15 Allocation of Support-Department Costs, Common Costs, and Revenues CHAPTER 16 Cost Allocation: Joint Products and Byproducts CHAPTER 17 Process Costing CHAPTER 18 Spoilage, Rework, and Scrap CHAPTER 19 Balanced Scorecard: Quality, Time, and the Theory of Constraints CHAPTER 20 Inventory Management, Just-in-Time, and SIMPLIFIED Costing METHODS CHAPTER 21 Capital Budgeting and Cost Analysis CHAPTER 22 Management Control Systems, Transfer Pricing, and Multinational Considerations CHAPTER 23 Performance Measurement, Compensation, and Multinational Considerations Appendix A: Recommended Readings APPENDIX B: Notes on Compound Interest and Interest Tables Appendix C: Cost Accounting in Professional Examinations Glossary Author Index Company Index Subject Index
Library of Congress Subject Headings for this publication:
Cost accounting.