Cost accounting : foundations and evolutions / Michael R. Kinney, Cecily A. Raiborn
Material type: TextPublication details: Mason, OH, USA : Thomson/South-Western, c2009Edition: 7eDescription: xvi, 776 p. : col. ill., map ; 29 cmISBN:- 9780324560558
- 0324560559
- 657.42 22
- HF5686.C8 B2758 2009
- HF5686.C8 B2758 2009
Item type | Current library | Call number | Status | Date due | Barcode | |
---|---|---|---|---|---|---|
Books | Centeral Library First floor - Management | 657.42 K.M.C 2009 (Browse shelf(Opens below)) | Available | 11679 |
Includes bibliographical references and index
Introduction to cost accounting -- Cost terminology and cost behaviors -- Predetermined overhead rates, flexible budgets, and absorption/variable costing -- Activity-based management and activity-based costing -- Job order costing -- Process costing -- Standard costing and variance analysis -- The master budget -- Break-even point and cost-volume-profit analysis -- Relevant information for decision making -- Allocation of joint costs and accounting for by-product/scrap -- Introduction to cost management systems -- Responsibility accounting, support department cost allocations, and transfer pricing -- Performance measurement, balanced scorecards, and performance rewards -- Capital budgeting -- Managing costs and uncertainty -- Implementing quality concepts -- Inventory and production management -- Emerging management practices
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