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.