Cost Accounting
South-Western (Verlag)
978-0-324-02645-0 (ISBN)
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This text has a real world focus and is replete with discussions of real companies. It presents opening and closing vignettes of featured actual companies that relate to the topical coverage of each chapter, and numerous notes discussing current business issues involving real companies related to the particular subjects being discussed within the chapter.
Part I Overview: contemporary environment of cost and management accounting; introduction to cost management systems. Part II Systems and methods of product costing; organizational cost flows; activity-based costing/management; job order costing; process costing; special production issues - lost units and accretion; implementing quality concepts; costal location for joint products and by-products; standard costing. Part III Planning and controlling: Absorption costing and cost-volume-profit analysis; relevant costing; the master budget; capital budgeting; financial management. Part IV Decision making: Innovative inventory management techniques; emerging management practices; responsibility accounting and transfer pricing in decentralized organizations. Part V Evaluating performance: short-run organizational performance; long-run organizational performance; performance rewards; appendix A - present and future value tables; appendix B - using the ethics discussion questions.
Erscheint lt. Verlag | 1.11.2000 |
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Zusatzinfo | glossary, index |
Verlagsort | Mason, OH |
Sprache | englisch |
Themenwelt | Wirtschaft ► Betriebswirtschaft / Management ► Controlling / Kostenrechnung |
ISBN-10 | 0-324-02645-5 / 0324026455 |
ISBN-13 | 978-0-324-02645-0 / 9780324026450 |
Zustand | Neuware |
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