Cost Accounting

The Cost Accounting Environment; Introduction to Cost Accounting: The Basics; Estimating Cost Behavior; Cost-Volume-Profit Analysis; PLANNING AND BUDGETING; Profit Planning: Short-Term Decisions, Multiple Products; Preparation of the Master Budget; Inventory Control; Capital Budgeting; Capital Budgeting: Additional Considerations; Pert/Cost Budgeting; PRODUCT COSTING; Allocating Common Costs; Allocating Service Center Costs; Allocating Joint Production Costs; Job Costing; Process Costing; Process Costing with Spoilage and Rework; Absorption and Direct Costing; MEASURING AND EVALUATING PERFORMANCE; Standard Costs and Variance Analysis; More on Variance Analysis; Reacting to Variances; Measuring Segment Performance; GOVERNMENT REGULATIONS; Cost Accounting for Government Contracts; Appendices; Glossary; Index.