Moriarity: Cost Accounting 2ed (Cloth)
Seiten
1987
|
2nd edition
John Wiley & Sons Inc (Hersteller)
978-0-471-60318-4 (ISBN)
John Wiley & Sons Inc (Hersteller)
978-0-471-60318-4 (ISBN)
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The dynamic nature of cost accounting and the important role accountants play as part of the management team is again conveyed in this edition of Cost Accounting. The text has a logical but flexible structure, proceeding from planning and budgeting to cost accumulation, performance evaluation, and governmental regulation - the actual order in which issues should be addressed in setting up a new firm or production line. As in the first edition, examples and problems make liberal use of actual accounting situations, appropriately disguised so that fairly complete data can be used. A number of other features integrate and reinforce the diverse topics that constitute cost accounting: three comprehensive cases integrate the material covered in each major part of the text; demonstration problems review and integrate the key topics in each chapter; chapter summaries provide a broad overview of the topics and their importance in management accounting; and each chapter has a list of key terms and concepts and one of further reading.
The Cost Accounting Environment; Introduction to Cost Accounting; Estimating Cost Behavior; Cost- Volume-Profit Analysis; Profit Planning; Preparation of the Master Budget; Inventory Control; Capital Budgeting; Pert/Cost Budgeting; Allocating Common Costs; Allocating Service Center Costs; Allocating Joint Production Costs; Job Costing; Process Costing; Absorption and Direct Costing; Standard Costs and Variance Analysis; Reacting to Variances; Measuring Segment Performance; Cost Accounting for Government Contracts; Appendix; Glossary; Index.
| Verlagsort | New York |
|---|---|
| Sprache | englisch |
| Maße | 42 x 90 mm |
| Gewicht | 1899 g |
| Themenwelt | Wirtschaft ► Betriebswirtschaft / Management ► Controlling / Kostenrechnung |
| ISBN-10 | 0-471-60318-X / 047160318X |
| ISBN-13 | 978-0-471-60318-4 / 9780471603184 |
| Zustand | Neuware |
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