Cost Accounting

This seventh edition of a text on cost accounting covers activity accounting, cost drivers, non-manufacturing cost categories, the service sector and modern cost management in general. There is an annotated instructor's section, a supplement and updated and new problem material.

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A revision of a text on cost accounting. New topics included in this edition are activity accounting and its applicability to short-run and long-run pricing decisions; non-financial cost drivers and how they can be a more fundamental cause of fluctuations of costs than volume; non-manufacturing value-chain presentation in cost categories; and costing in the service sector. Current cost management techniques are referred to throughout the book. This seventh edition also includes an annotated instructor's section in cost accounting, an expanded supplements package and new problem material.