Cost accounting : using a cost management approach /
Uloženo v:
| Hlavní autor: | |
|---|---|
| Médium: | Kniha |
| Jazyk: | English |
| Vydáno: |
Chicago :
Irwin,
1996.
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| Vydání: | 6th ed. |
| Edice: | Irwin series in undergraduate accounting
|
| Témata: |
Obsah:
- 1. Cost Accounting in a Contemporary Environment
- 2. Cost Concepts and Cost Flows
- 3. Cost Behavior and Cost Estimation
- 4. Volume-Based Cost Assignments
- 5. Activity-Based Cost Systems and Strategic Cost Analysis
- 6. Job Order Costing
- 7. Process Costing - Weighted-Average and FIFO
- 8. Process Costing - Addition of Materials and Lost Units
- 9. Joint Product and By-Product Costing
- 10. Strategic Planning and Budgeting
- 11. Nonmanufacturing Budgets, Forecasted Statements, and Behavioral Issues
- 12. Target Costing, Kaizen Costing, and Standard Costing for Materials and Labor
- 13. Standard Costs and Factory Overhead Variances
- 14. Cost-Volume-Profit Analysis
- 15. Product Quality and Inventory Management in a JIT Environment
- 16. Payroll Accounting and Incentive Plans
- 17. Decision Models and Strategic Cost Analysis under Uncertainty
- 18. Performance Evaluation and Segment Analysis
- 19. Transfer Pricing in Multidivisional Companies.
- 20. Capital Budgeting
- 21. Capital Budgeting - Additional Topics
- 22. Activity-Based Management for Marketing and Pricing Decisions
- 23. Variable Costing
- 24. Revenue Variances, Material Mix and Yield Variances, and Labor Mix and Yield Variances
- 25. Gantt Charts, PERT, and Decision Tree Analysis
- 26. Linear Programming and the Cost Accountant.