Fundamentals of Cost Accounting

A Professor of Management at the University of California-Davis, Professor Maher previously taught at the University of Michigan, the University of Chicago, and the University of Washington. He also worked on the audit staff at Arthur Andersen & Co. and was a self-employed financial consultant for small -businesses. He received his BBA from Gonzaga University (which named him Distinguished Alumnus in 1989), and his MBA and Ph.D. from the University of Washington, and earned the CPA from the state of Washington. Professor Maher is president of the Management Accounting Section of the American Accounting Association, and has served on the editorial boards of The Accounting Review, Accounting Horizons, Journal of Management Accounting Research, and Management Accounting. Co-author of two leading textbooks, Principles of Accounting and Managerial Accounting, Maher has co-authored several additional books and monographs, including Internal Controls in U.S. Corporations and Management Incentive Compensation Plans, and published articles in many journals, including Management Accounting, The Journal of Accountancy, The Accounting Review, The Journal of Accounting Research, Financial Executive, and The Wall Street Journal. For his research on internal controls, Maher was awarded the American Accounting Association's Competitive Manuscript Award and the AICPA Notable Contribution to Literature Award. He has also received the award for the Outstanding Tax Manuscript, and from the students at the University of California's Graduate School of Management, he has received the Annual Outstanding Teacher Award three times and a special award for outstanding service twice

Brief Table of ContentsChapter 1: Cost Accounting: Information for Decision MakingChapter 2: Cost Concepts and BehaviorChapter 3: Fundamentals of Cost-Volume-Profit AnalysisChapter 4: Fundamentals of Cost Analysis for Decision MakingChapter 5: Cost EstimationChapter 6: Fundamentals of Product and Service CostingChapter 7: Job CostingChapter 8: Process CostingChapter 9: Activity-Based CostingChapter 10: Fundamentals of Cost ManagementChapter 11: Service Department and Joint Cost AllocationChapter 12: Fundamentals of Management Control SystemsChapter 13: Planning and BudgetingChapter 14: Business Unit Performance MeasurementChapter 15: Transfer PricingChapter 16: Fundamentals of Variance AnalysisChapter 17: Additional Topics in Variance AnalysisChapter 18: Nonfinancial and Multiple Measures of PerformanceAppendix: Capital Investment Decisions: An Overview