Cost Accounting A Managerial Emphasis

ISBN-10: 0137605544
ISBN-13: 9780137605545
Edition: 10th 2000
List price: $146.00 Buy it from $1.65
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Description: This is the book that created the course in cost accounting! The 10/e has been extensively re-written for clarity, streamlined (now only 23 chapaters, and enhanced with 30% new assignment material. A new chapter 5 covers Activity-Based Costing, a  More...

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Book details

List price: $146.00
Edition: 10th
Copyright year: 2000
Publisher: Prentice Hall PTR
Publication date: 7/2/1999
Binding: Hardcover
Pages: 928
Size: 9.00" wide x 11.50" long x 1.25" tall
Weight: 4.686
Language: English

This is the book that created the course in cost accounting! The 10/e has been extensively re-written for clarity, streamlined (now only 23 chapaters, and enhanced with 30% new assignment material. A new chapter 5 covers Activity-Based Costing, a unique (for this market) new chapter on strategy (13) has been added, and the authors now return to the 5-step method of doing process-costing. Extensive technology support includes EasyABC Quick software, PHLIP/CW web site, WebCt, and On Locatuib! videos.

Preface
Cost Accounting Fundamentals
The Accountant's Role in the Organization
The Major Purposes of Accounting Systems
Management Accounting, Financial Accounting, and Cost Accounting
Planning and Control Decisions
The Value Chain of Business Functions
Enhancing the Value of Management Accounting Systems
Key Management Accounting Guidelines
Organizational Structure and the Management Accountant
Professional Ethics
An Introduction to Cost Terms and Purposes
Costs and Cost Terminology
Direct Costs and Indirect Costs
Cost-Behavior Patterns: Variable Costs and Fixed Costs
Total Costs and Unit Costs
Manufacturing, Merchandising, and Service-Sector Companies
Financial Statements, Inventoriable Costs, and Period Costs
Illustrating the Flow of Inventoriable Costs and Period Costs
Measuring Costs Requires Judgment
Cost-Volume-Profit Analysis
Cost-Volume-Profit Assumptions and Terminology
Essentials of Cost-Volume-Profit Analysis
The Breakeven Point
Using CVP Analysis for Making Decisions
Sensitivity Analysis and Uncertainty
Cost Planning and CVP
Effects of Sales Mix on Income
CVP Analysis in Service and Nonprofit Organizations
Multiple Cost Drivers
Contribution Margin Versus Gross Margin
Decision Models and Uncertainty
Job Costing 95
Building Block Concepts of Costing Systems
Job-Costing and Process-Costing Systems
Job Costing in Manufacturing
Time Period Used to Compute Indirect-Cost Rates
Normal Costing
A Job-Costing System in Manufacturing
Budgeted Indirect Costs and End-of-Period Adjustments
Multiple Overhead Cost Pools
Variations of Normal Costing: A Service-Sector Example
Management Control and Technology
Activity-Based Costing and Activity-Based Management
Broad Averaging Via Peanut-Butter Costing Approaches
Costing System at Plastim Corporation
Refining a Costing System
Activity-Based Costing Systems
Implementing Activity-Based Costing at Plastim Corporation
Comparing Alternative Costing Systems
Using ABC Systems for Cost Management and Profitability Improvement
Activity-Based Costing and Department-Costing Systems
Implementing ABC Systems
Activity-Based Costing in Service and Merchandising Companies
Tools for Planning and Control
Master Budget and Responsibility Accounting
Budgets and the Budgeting Cycle
Advantages of Budgets
Time Coverage of Budgets
Steps in Developing an Operating Budget
Computer-Based Financial Planning Models
Kaizen Budgeting
Activity-Based Budgeting
Budgeting and Responsibility Accounting
Responsibility and Controllability
Human Aspects of Budgeting
The Cash Budget
Flexible Budgets, Variances, and Management Control: I
The Use of Variances
Static Budgets and Flexible Budgets
Static Budget Variances
Steps in Developing a Flexible Budget
Flexible-Budget Variances and Sales-Volume Variances
Price Variances and Efficiency Variances for Direct-Cost Inputs
Performance Measurement Using Variances
Flexible Budgeting and Activity-Based Costing
Benchmarking and Variance Analysis
Flexible Budgets, Variances, and Management Control: II
Planning of Variable and Fixed Overhead Costs
Standard Costing at Webb Company
Developing Budgeted Variable Overhead Cost-Allocation Rates
Variable Overhead Cost Variances
Developing Budgeted Fixed Overhead Cost-Allocation Rates
Fixed Overhead Cost Variances
Production-Volume Variance
Integrated Analysis of Overhead Cost Variances
4, 3, 2 and 1-Variance Analysis
Different Purposes of Manufacturing Overhead Cost Analysis
Journal Entries for Overhead Costs and Variances
Financial and Nonfinancial Performance
Overhead Cost Variances in Nonmanufacturing Settings
Activity-Based Costing and Variance Analysis
Inventory Costing and Capacity Analysis
Inventory Costing for Manufacturing Companies
Variable Costing and Absorption Costing
Explaining Differences in Operating Income
Performance Measures and Absorption Costing
Throughput Costing
Capsule Comparison of Inventory-Costing Methods
Denominator-Level Capacity Concepts and Fixed-Cost Capacity Analysis
Alternative Denominator-Level Capacity Concepts for Absorption Costing
Choosing a Denominator-Level Capacity Concept
Capacity Costs and Denominator-Level Issues
Breakeven Points in Variable Costing and Absorption Costing
Cost Information for Decisions
Determining How Costs Behave
General Issues in Estimating Cost Functions
The Cause-And-Effect Criterion in Choosing Cost Drivers
Cost Estimation Approaches
Steps in Estimating A Cost Function Using Quantitative Analysis
Evaluating Cost Drivers of the Estimated Cost Function
Cost Drivers and Activity-Based Costing
Nonlinearity and Cost Functions
Learning Curves and Nonlinear Cost Functions
Data Collection and Adjustment Issues
Regression Analysis
Decision Making and Relevant Information
Information and the Decision Process
The Meaning of Relevance
An Illustration of Relevance: Choosing Output Levels
Insourcing-Versus-Outsourcing and Make-Versus-Buy Decisions
Opportunity Costs, Outsourcing, and Capacity Constraints
Product-Mix Decisions Under Capacity Constraints
Customer Profitability, Activity-Based Costing, and Relevant Costs
Irrelevance of Past Costs and Equipment--Replacement Decisions
Decisions and Performance Evaluation
Linear Programming
Pricing Decisions and Cost Management
Major Influences on Pricing Decisions
Costing and Pricing for the Short Run
Costing and Pricing for the Long Run
Target Costing for Target Pricing
Achieving the Target Cost per Unit for Provalue
Cost-Plus Pricing
Life-Cycle Product Budgeting and Costing
Considerations Other Than Costs in Pricing Decisions
Effects of Antitrust Laws on Pricing
Strategy, Balanced Scorecard, and Strategic Profitability Analysis
What Is Strategy?
Implementation of Strategy and the Balanced Scorecard
Evaluating the Success of a Strategy
Strategic Analysis of Operating Income
Downsizing and the Management of Capacity
Productivity Measurement
Cost Allocation and Revenues
Cost Allocation
Purposes of Cost Allocation
Criteria to Guide Cost-Allocation Decisions
Cost Allocation and Costing Systems
Allocating Costs from One Department to Another
Allocating Costs of Support Departments
Allocating Common Costs
Cost Allocations and Contracts
Cost Allocation: Joint Products and Byproducts
Joint-Cost Basics
Approaches to Allocating Joint Costs
Irrelevance of Joint Costs for Decision Making
Accounting for Byproducts
Revenues, Sales Variances, and Customer-Profitability Analysis
Revenue Allocation
Revenues and Bundled Products
Revenue-Allocation Methods
Sales Variances
Sales-Volume Variance Components
Sales-Mix and Sales-Quantity Variances
Market-Share and Market-Size Variances
Customer-Profitability Analysis
Customer Revenues and Customer Costs
Customer-Profitability Profiles
Mix and Yield Variances for Substitutable Inputs
Process Costing
Illustrating Process Costing
Process Costing with Zero Beginning and Zero Ending Work-In-Process Inventory
Process Costing with Zero Beginning But Some Ending Work-In-Process Inventory
Process Costing with Both Some Beginning and Some Ending Work-In-Process Inventory
Weighted-Average Method
First-In, First-Out Method
Comparison of Weighted-Average and FIFO Methods
Standard-Costing Method of Process Costing
Transferred-In Costs in Process Costing
Hybrid-Costing Systems
Operation Costing
Quality and JIT
Spoilage, Rework, and Scrap
Terminology
Different Types of Spoilage
Process Costing and Spoilage
Job Costing and Spoilage
Rework
Accounting for Scrap
Inspection and Spoilage at Intermediate Stages of Completion in Process Costing
Quality, Time, and the Theory of Constraints
Quality as a Competitive Weapon
Costs of Quality
Techniques Used to Analyze Quality Problems
Relevant Costs and Benefits of Quality Improvement
Costs of Design Quality
Nonfinancial Measures of Quality and Customer Satisfaction
Evaluating Quality Performance
Time as a Competitive Weapon
Time Drivers and Costs of Time
Theory of Constraints and Throughput Contribution Analysis
Inventory Management, Just-in-Time, and Backflush Costing
Inventory Management in Retail Organizations
Challenges in Estimating Inventory-Related Costs and Their Effects
Just-In-Time Purchasing
Inventory Management and Supply-Chain Analysis
Inventory Management and MRP
Inventory Management and JIT Production
Backflush Costing
Investment Decisions and Management Control Systems
Capital Budgeting and Cost Analysis
Two Focuses of Cost Analysis
Stages of Capital Budgeting
Discounted Cash Flow
Sensitivity Analysis
Relevant Cash Flows in Discounted Cash Flow Analysis
Payback Method
Accrual Accounting Rate-of-Return Method
Evaluating Managers and Goal-Congruence Issues
Income-Tax Considerations
Managing the Project
Intangible Assets and Capital Budgeting
Capital Budgeting and Inflation
Management Control Systems, Transfer Pricing, and Multinational Considerations
Management Control Systems
Evaluating Management Control Systems
Organization Structure and Decentralization
Transfer Pricing
An Illustration of Transfer Pricing
Market-Based Transfer Prices
Cost-Based Transfer Prices
Negotiated Transfer Prices
A General Guideline for Transfer-Pricing Situations
Multinational Transfer Pricing and Tax Considerations
Performance Measurement, Compensation, and Multinational Considerations
Financial and Nonfinancial Performance Measures
Choosing Among Different Performance Measures
Choosing the Time Horizon of the Performance Measures
Choosing Alternative Definitions for Performance Measures
Choosing Measurement Alternatives for Performance Measures
Choosing Target Levels of Performance
Choosing the Timing of Feedback
Performance Measurement in Multinational Companies
Distinction between Managers and Organization Units
Performance Measures at the Individual Activity Level
Executive Performance Measures and Compensation
Environmental and Ethical Responsibilities
Video Cases
Appendix A
Appendix B
Appendix C
Appendix D
Glossary
Author Index
Company Index
Subject Index

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