Cost Accounting
Using a Cost Management Approach
Seiten
1995
|
International 2 Revised ed
McGraw-Hill Education (ISE Editions) (Verlag)
978-0-07-114681-4 (ISBN)
McGraw-Hill Education (ISE Editions) (Verlag)
978-0-07-114681-4 (ISBN)
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The aim of this text is to identify the concepts and principles of cost accounting in a concise manner. It discusses cost accounting concepts with cost collection factors that influence such decisions as price determination. It also uses real world examples of management practices.
The aim of this text is to identify the concepts and principles of cost accounting in a clear way. It offers a flexible organization which discusses the cost accounting concepts concerned with cost collection factors that influence such managerial decisions as sales price determination. The last part of the book emphasizes the application of cost concepts in cost management analysis and the quantitative tools for decision making. New to this edition is coverage of the changing nature of cost accounting and the impact of customer focus, automation, JIT, quality control, and other new management techniques on the need for cost management information. Activity-based cost systems and strategic cost analysis are also discussed. There is expanded coverage of distribution and marketing costs which now demonstrate the role of activity-based cost drivers in pricing decisions and evaluating marketing performance, and real world exampled of current cost management practices are used.
The aim of this text is to identify the concepts and principles of cost accounting in a clear way. It offers a flexible organization which discusses the cost accounting concepts concerned with cost collection factors that influence such managerial decisions as sales price determination. The last part of the book emphasizes the application of cost concepts in cost management analysis and the quantitative tools for decision making. New to this edition is coverage of the changing nature of cost accounting and the impact of customer focus, automation, JIT, quality control, and other new management techniques on the need for cost management information. Activity-based cost systems and strategic cost analysis are also discussed. There is expanded coverage of distribution and marketing costs which now demonstrate the role of activity-based cost drivers in pricing decisions and evaluating marketing performance, and real world exampled of current cost management practices are used.
Part 1: cost/management accounting concepts. Part 2: product cost allocation and accumulation procedures. Part 3: cost data for performance evaluation; strategic planning and budgeting. Part 4: cost accounting/cost management for decision making.
| Erscheint lt. Verlag | 1.9.1995 |
|---|---|
| Verlagsort | London |
| Sprache | englisch |
| Gewicht | 1818 g |
| Themenwelt | Wirtschaft ► Betriebswirtschaft / Management ► Controlling / Kostenrechnung |
| Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen | |
| Wirtschaft ► Betriebswirtschaft / Management ► Unternehmensführung / Management | |
| ISBN-10 | 0-07-114681-4 / 0071146814 |
| ISBN-13 | 978-0-07-114681-4 / 9780071146814 |
| Zustand | Neuware |
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