Cost accounting : foundations and evolutions /
Michael R. Kinney and Cecily A. Raiborn
- 9th Edition
- Cincinnati: South-Western, Cengage Learning, 2013.
- 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