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Cost Accounting

Buch | Hardcover
992 Seiten
1991 | 3rd Revised edition
John Wiley & Sons Inc (Verlag)
978-0-471-52425-0 (ISBN)
CHF 156,80 inkl. MwSt
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Provides the foundation for a first course in cost accounting, presenting topics in the order in which issues should be addressed in setting up a new firm or product line. Problem material is included which aims to encourage thinking rather than rote learning.
This text provides the foundation for a thorough first course in cost accounting. Topics are presented in the order in which issues should be addressed in setting up a new firm or product line, ie, planning and budgeting to cost accumulation, performance evaluation, and governmental regulation. The text has totally up-to-date coverage of just-in-time inventory methods, and the problem material exposes students to a wide variety of industries including traditional manufacturing companies, service organizations and international firms. These problems encourage thinking rather than rote learning. A study guide is also available - this summarizes the major points to be learned, provides alternative explanations of difficult points, and includes many solved exercises and problems.

The Cost Accounting Environment; Introduction to Cost Accounting - the Basics; Estimates Cost Behavior; Cost- Volume-Profit Analysis and Uncertainty; PLANNING AND BUDGETING: Profit Planning: Short-Term Decisions; Multiple Products; Preparation of the Master Budget; Inventory Control; Capital Budgeting; Capital Budgeting - Additional Considerations; Pert/Cost Budgeting; PRODUCT COSTING: Allocating Costs; Allocating Service Center Costs; Allocating Joint Production Costs; Job Costing; Process Costing; Process Costing with Spoilage and Rework; Absorption and Direct Costing; MEASURING AND EVALUATING PERFORMANCE: Standard Costs and Variance Analysis; Measuring Segment Performance; GOVERNMENT REGULATIONS; Cost Accounting for Government Contracts.

Erscheint lt. Verlag 16.1.1991
Zusatzinfo glossary, index
Verlagsort New York
Sprache englisch
Maße 42 x 94 mm
Gewicht 1616 g
Themenwelt Wirtschaft Betriebswirtschaft / Management Controlling / Kostenrechnung
ISBN-10 0-471-52425-5 / 0471524255
ISBN-13 978-0-471-52425-0 / 9780471524250
Zustand Neuware
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