Developing Skills for the classroom and beyond: Fundamentals of Cost Accounting lets the student see the development of cost accounting tools and techniques as a natural response to decision making. Using a procedural approach, the material in the text is presented from the perspective of both the preparer of information and the user of the information. This allows both accounting majors and those students planning other careers to appreciate the issues from both sides.
目 錄
PART I: INTRODUCTION AND OVERVIEW
Ch 1 Cost Accounting: Information for Decision Making
Ch 2 Cost Concepts and Behavior
PART II: COST ANALYSIS AND ESTIMATION
Ch 3 Fundamentals of Cost-Volume-Profit Analysis
Ch 4 Fundamentals of Cost Analysis for Decision Making
Ch 5 Cost Estimation
PART III: COST MANAGEMENT SYSTEMS
Ch 6 Fundamentals of Product and Service Costing
Ch 7 Job Costing
Ch 8 Process Costing
Ch 9 Activity-Based Costing
Ch10 Fundamentals of Cost Management
Ch11 Service Department and Joint Cost Allocation
PART IV: MANAGEMENT CONTROL SYSTEMS
Ch12 Fundamentals of Management Control Systems
Ch13 Planning and Budgeting
Ch14 Business Unit Performance Measurement
Ch15 Transfer Pricing
Ch16 Fundamentals of Variance Analysis
Ch17 Additional Topics in Variance Analysis
Ch18 Performance Measurement to Support Business Strategy
