Cost accounting : foundations and evolutions - Kinney, Michael R.; Raiborn, Cecily A. (Cincinnati : South-Western Cengage Learning, 2013)
Introduction to cost accounting -- Cost terminology and cost behaviors -- Predetermined overhead rates, flexible budgets, and absorption/variable costing -- Activity-based management and activity-based costing -- Job order costing -- Process costing -- Standard costing and variance analysis -- The master budget -- Break-even point and cost-volume-profit analysis -- Relevant information for decision making -- Allocation of joint costs and accounting for by-product/scrap -- Introduction to cost management systems -- Responsibility accounting, support department cost allocations, and transfer pricing -- Performance measurement, balanced scorecards, and performance rewards -- Capital budgeting -- Managing costs and uncertainty -- Implementing quality concepts -- Inventory and production management -- Emerging management practices.
Earlier edition written by Jesse T. Barfield, Cecily A. Raiborn and Michael R. Kinney.
Includes bibliographical references and indexes.
Keywords: Cost accounting