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Cost Accounting

Shane Moriarity, Carl P. Allen, Shane Moriarty (Autoren)

Buch | Softcover

966 Seiten

1991 | International 2 Revised ed
John Wiley and Sons (WIE) (Verlag)
978-0-471-53398-6 (ISBN)

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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.

The Cost Accounting Environment. Introduction to Cost Accounting: The Basics. Estimating Cost Behavior. Cost-Volume-Profit Analysis. 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 Common 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. More on Variance Analysis. Reacting to Variances. Measuring Segment Performance. GOVERNMENT REGULATIONS. Cost Accounting for Government Contracts. Appendices. Glossary. Index.

Erscheint lt. Verlag	17.1.1991
Zusatzinfo	glossary, index
Verlagsort	New York
Sprache	englisch
Maße	191 x 234 mm
Gewicht	1588 g
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Controlling / Kostenrechnung
ISBN-10	0-471-53398-X / 047153398X
ISBN-13	978-0-471-53398-6 / 9780471533986
Zustand	Neuware