Cost Accounting

PART ONE: Cost Accounting Fundamentals

1. The accountant’s Role in the Organization

2. An Introduction to Cost Terms and Purposes

3. Cost-Volume-Profit Analysis

4. Job Costing

5. Activity-Based Costing and Activity-Based Management

PART TWO: Tools for Planning and Control

6. Master Budget and Responsibility Accounting

7. Flexible Budgets, Variances, and Management Control I

8. Flexible Budgets, Variances, and Management Control II

9. Income Effects of Alternative Inventory Costing Methods

PART THREE: Cost Information for Decisions

10. Determining How Costs Behave

11. Decision Making and Relevant Information

12. Pricing Decisions, Product Profitability Decisions, and Cost Management

13. Strategy, Balanced Scorecard, and Strategic Profitability Analysis

PART FOUR: Cost Allocation and Revenues

14. Cost Allocation

15. Cost Allocation: Joint Products and Byproducts

16. Revenues, Sales Variances, and Customer Profitability Analysis

17. Process Costing

PART FIVE: Quality and JIT

18. Spoilage, Rework, and Scrap

19. Cost Management: Quality Time, and the Theory of Constraints

20. Inventory Management, Just-in-Time, and Backflush Costing

PART SIX: Capital Budgeting

21. Capital Budgeting and Cost Analysis

22. Capital Budgeting: A Closer Look

PART SEVEN: Management Control Systems

23. Management Control Systems, Transfer Pricing, and Multinational Considerations

24. Performance Measurement, Compensation, and Multinational Considerations

APPENDIX A: Notes on Compound Interest and Interest Table

APPENDIX B: Cost Accounting in Professional Examinations

NAME INDEX

SUBJECT INDEX

PHOTO/LITERARY CREDITS