Cost accounting : foundations and evolutions /
Kinney, Michael R.
Cost accounting : foundations and evolutions / Michael R. Kinney and Cecily A. Raiborn - 9th Edition - Cincinnati : South-Western/ Cengage Learning, c2013 - xvi, 832 pages : illustrations ; 28 cm.
Includes index.
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
9781111971724
COST ACCOUNTING
HF 5686.C8 .K56 2013
Cost accounting : foundations and evolutions / Michael R. Kinney and Cecily A. Raiborn - 9th Edition - Cincinnati : South-Western/ Cengage Learning, c2013 - xvi, 832 pages : illustrations ; 28 cm.
Includes index.
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
9781111971724
COST ACCOUNTING
HF 5686.C8 .K56 2013