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Costs: Concepts and Objectives | |
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Management, the Controller, and Cost Accounting | |
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Cost Concepts and the Cost Accounting Information System | |
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Cost Behavior Analysis | |
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Cost Accumulation | |
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Cost Systems and Cost Accumulation | |
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Job Order Costing | |
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Process Costing | |
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The Cost of Quality and Accounting for Production Losses | |
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Costing By-Products and Joint Products | |
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Planning and Control of Cost | |
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Materials: Controlling, Costing, and Planning | |
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Just-in-Time and Backflushing | |
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Labor: Controlling and Accounting for Costs | |
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Factory Overhead: Planned, Actual, and Applied | |
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Factory Overhead: Departmentalization | |
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Activity Accounting: Activity-Based Costing and Activity-Based Management | |
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Budgeting and Standard Costs | |
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Budgeting: Profits, Sales, Costs, and Expense | |
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Budgeting: Capital Expenditures, Research and Development Expenditures, and Cash; PERT/Cost | |
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Responsibility Accounting and Reporting | |
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Standard Costing: Setting Standards and Analyzing Variances | |
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Standard Costing: Incorporating Standards into the Accounting Records | |
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Analysis of Costs and Profits | |
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Direct Costing, CVP, and the Theory of Constraints | |
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Differential Cost Analysis | |
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Planning for Capital Expenditures | |
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Economic Evaluation of Capital Expenditures | |
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Decision-Making Under Uncertainty | |
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Marketing Expense and Profitability Analysis | |
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Profit Performance Measurements and Intracompany Transfer Pricing | |