Cost Accounting for Managerial Planning, Decision Making and Control, 5e
Author: Andrew Schiff
This text is intended for use in undergraduate and graduate courses in cost accounting at both the basic and advanced levels. It provides complete, concise and clearly written discussions of topics commonly included in a basic course, with an in-depth treatment of selected topics more appropriate for a course in advanced cost accounting. Modular coverage of these topics enables the instructor to present a greater amount of core material in a limited time, while adapting the text to his or her own preferences for course content. By emphasizing the differing uses for cost accounting information, the text makes the student an intelligent provider, user, and interpreter of this information. This strategy is evident in each chapter, as basic concepts are presented and then illustrated with examples and a wide variety of end-of-chapter assignments.
Table of Contents:
TABLE OF CONTENTS1. The Role of Cost Accounting
2. Cost Accounting Objectives and Cost Classifications
3. Cost Estimation
4. Cost-Volume-Profit Analysis
5. Traditional Product Cost Systems: Job Order Cost Systems
6. Traditional Product Cost Systems: Process Cost Systems
7. Cost Allocation
8. Activity Based Costing Systems and Activity Based Management
9. Profit Planning and the Master Budget
10. Standard Costs and Control
11. Flexible Budgets, Overhead Control, and Variance Investigation Decisions
12. Variable Costing
13. Approaches to Special Managerial Decisions
14. Inventory Management
15. Measuring, Reporting, and Controlling Product Quality Costs
16. Capital Budgeting Decisions
17. Responsibility Accounting and Performance Reporting
18. Divisional Performance Measurement
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