Fundamentals of Cost Accounting

Overview

Main description

A direct, realistic, and efficient way to learn cost accounting. Fundamentals is short (approximately 700 pages) making it easy to cover in one semester. The authors have kept the text concise by focusing on the key concepts students need to master. Opening vignettes and In Action boxes show realistic applications of these concepts throughout. All chapters end with a “Debrief” that links the topics in the chapter to the decision problem faced by the manager in the opening vignette. Comprehensive end-of-chapter problems provide students with all the practice they need to fully learn each concept.

Table of contents

Introduction and Overview1 Cost Accounting: Information for Decision Making2 Cost Concepts and BehaviorCost Analysis and Estimation3 Fundamentals of Cost-Volume-Profit Analysis4 Fundamentals of Cost Analysis for Decision Making5 Cost EstimationCost Management Systems6 Fundamentals of Product and Service Costing7 Job Costing8 Process Costing9 Activity-Based Costing10 Fundamentals of Cost Management11 Service Department and Joint Cost AllocationManagement Control Systems12 Fundamentals of Management Control Systems13 Planning and Budgeting14 Business Unit Performance Measurement15 Transfer Pricing16 Fundamentals of Variance Analysis17 Additional Topics in Variance Analysis18 Nonfinancial and Multiple Measures of PerformanceAppendix: Capital Investment Decisions: an Overview