Cost Accounting: A Decision Emphasis / Edition 5

Cost Accounting: A Decision Emphasis / Edition 5

by Germain Boer, Debra Jeter, Charles J. Pineno, Debra C. Jeter
     
 

ISBN-10: 0759341559

ISBN-13: 9780759341555

Pub. Date: 06/01/2004

Publisher: Cengage Learning

This text focuses on the use of accounting data for decision making purposes, primarily by the firm's management. The text covers the collection, summarization, and reporting of cost and revenue data for internal management decisions and for external financial reporting and it integrates the use of modern day databases throughout.

Overview

This text focuses on the use of accounting data for decision making purposes, primarily by the firm's management. The text covers the collection, summarization, and reporting of cost and revenue data for internal management decisions and for external financial reporting and it integrates the use of modern day databases throughout.

Product Details

ISBN-13:
9780759341555
Publisher:
Cengage Learning
Publication date:
06/01/2004
Edition description:
5TH
Pages:
560
Product dimensions:
8.80(w) x 10.80(h) x 1.40(d)

Table of Contents

1. The Management Accounting Approach 2. Management Accounting Systems 3. Cost-Volume-Profit-Analysis 4. Budgetary Planning and Control 5. Cost Accounting Systems—Part I: Responsibility Accounting, Decision Making and JIT 6. Cost Accounting systems—Part II: Job Order and Process Costing 7. Cost Data for External Reporting: Actual Cost Systems 8. Standard Cost Systems: Setting the Standards 9. Standard Cost Systems: Management Reports, Accounting Procedures and Target Costs 10. Cost Accounting for Quality 11. The structure of Manufacturing Cost control 12. Contribution Accounting 13. Profit Planning, Control, and Flexible Budgets 14. Profit Planning, Control, and Cost Behavior 15. Capital Budgeting Decisions 16. Accounting for By-Products and Joint Products 17. Divisional Performance and Transfer Pricing 18. Accounting and Environmental Costs

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