For undergraduate and MBA students taking a Cost or Management Accounting course. Emphasizing the "different costs for different purposes," this text focuses on strategy and the decision making process.
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01. The Accountant's Role in the Organization
02. An Introduction to Cost Terms and Purposes
03. Cost-Volume-Profit Analysis
04. Job Costing
05. Activity-Based Costing and Activity-Based Management
06. Master Budget and Responsibility Accounting
07. Flexible Budgets, Direct-Cost Variances, and Management Control
08. Flexible Budgets, Overhead Cost Variances, and Management Control
09. Inventory Costing and Capacity Analysis
10. Determining How Costs Behave
11. Decision Making and Relevant Information
12. Pricing Decisions and Cost Management
13. Strategy, Balanced Scorecard, and Strategic Profitability Analysis
14. Cost Allocation, Customer-Profitability Analysis, and Sales-Variance Analysis
15. Allocation of Support-Department Costs, Common, Costs, and Revenues
16. Cost Allocation: Join Products and Byproducts
17. Process Costing
18. Spoilage, Rework, and Scrap
19. Balanced Scorecard: Quality, Time, and the Theory of Constraints
20. Inventory Management, Just-in-Time, and Simplified Costing Methods
21. Capital Budgeting and Cost Analysis
22. Management Control Systems, Transfer Pricing, and Multinational Considerations
23. Performance Measurement, Compensation, and Multinational Considerations