Cost Accounting (14th Edition)

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Brief Contents 1 The Manager and Management Accounting 2 2 An Introduction to Cost Terms and Purposes 26 3 Cost-Volume-Profit Analysis 62 4 Job Costing 98 5 Activity-Based Costing and Activity-Based Management 138 6 Master Budget and Responsibility Accounting 182 7 Flexible Budgets, Direct-Cost Variances, and Management Control 226 8 Flexible Budgets, Overhead Cost Variances, and Management Control 262 9 Inventory Costing and Capacity Analysis 300 10 Determining How Costs Behave 340 11 Decision Making and Relevant Information 390 12 Pricing Decisions and Cost Management 432 13 Strategy, Balanced Scorecard, and Strategic Profitability Analysis 466 14 Cost Allocation, Customer-Profitability Analysis, and Sales-Variance Analysis 502 15 Allocation of Support-Department Costs, Common Costs, and Revenues 542 16 Cost Allocation: Joint Products and Byproducts 576 17 Process Costing 606 18 Spoilage, Rework, and Scrap 644 19 Balanced Scorecard: Quality, Time, and the Theory of Constraints 670 20 Inventory Management, Just-in-Time, and Simplified Costing Methods 702 21 Capital Budgeting and Cost Analysis 738 22 Management Control Systems, Transfer Pricing, and Multinational Considerations 774 23 Performance Measurement, Compensation, and Multinational Considerations 806 iii
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3 Cost-Volume-Profit Analysis Lear
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64 CHAPTER 3 COST-VOLUME-PROFIT AN
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4 Job Costing Learning Objectives
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100 CHAPTER 4 JOB COSTING refers t
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102 CHAPTER 4 JOB COSTING Learning
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104 CHAPTER 4 JOB COSTING Decision
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106 CHAPTER 4 JOB COSTING direct m
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108 CHAPTER 4 JOB COSTING Concepts
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110 CHAPTER 4 JOB COSTING monitori
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112 CHAPTER 4 JOB COSTING Manufact
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114 CHAPTER 4 JOB COSTING at the b
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116 CHAPTER 4 JOB COSTING subsidia
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118 CHAPTER 4 JOB COSTING Learning
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120 CHAPTER 4 JOB COSTING proporti
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122 CHAPTER 4 JOB COSTING because
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124 CHAPTER 4 JOB COSTING Required
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126 CHAPTER 4 JOB COSTING 6. How a
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130 CHAPTER 4 JOB COSTING Material
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132 CHAPTER 4 JOB COSTING Budgeted
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134 CHAPTER 4 JOB COSTING 3. Compu
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5 Activity-Based Costing and Activi
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140 CHAPTER 5 ACTIVITY-BASED COSTI
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6 Master Budget and Responsibility
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184 CHAPTER 6 MASTER BUDGET AND RE
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7 Flexible Budgets, Direct-Cost Var
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228 CHAPTER 7 FLEXIBLE BUDGETS, DI
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8 Flexible Budgets, Overhead Cost V
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264 CHAPTER 8 FLEXIBLE BUDGETS, OV
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9 Inventory Costing and Capacity An
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302 CHAPTER 9 INVENTORY COSTING AN
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10 Determining How Costs Behave Le
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342 CHAPTER 10 DETERMINING HOW COS
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11 Decision Making and Relevant Inf
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392 CHAPTER 11 DECISION MAKING AND
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12 Pricing Decisions and Cost Manag
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434 CHAPTER 12 PRICING DECISIONS A
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13 Strategy, Balanced Scorecard, an
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468 CHAPTER 13 STRATEGY, BALANCED
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14 Cost Allocation, Customer-Profit
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504 CHAPTER 14 COST ALLOCATION, CU
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15 Allocation of Support-Department
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544 CHAPTER 15 ALLOCATION OF SUPPO
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16 Cost Allocation: Joint Products
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578 CHAPTER 16 COST ALLOCATION: JO
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17 Process Costing Learning Object
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608 CHAPTER 17 PROCESS COSTING Con
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610 CHAPTER 17 PROCESS COSTING Lea
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612 CHAPTER 17 PROCESS COSTING Exh
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632 CHAPTER 17 PROCESS COSTING 4.
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636 CHAPTER 17 PROCESS COSTING Ter
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640 CHAPTER 17 PROCESS COSTING The
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18 Spoilage, Rework, and Scrap Lea
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646 CHAPTER 18 SPOILAGE, REWORK, A
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19 Balanced Scorecard: Quality, Tim
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672 CHAPTER 19 BALANCED SCORECARD:
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20 Inventory Management, Just-in-Ti
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704 CHAPTER 20 INVENTORY MANAGEMEN
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21 Capital Budgeting and Cost Analy
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740 CHAPTER 21 CAPITAL BUDGETING A
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22 Management Control Systems, Tran
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776 CHAPTER 22 MANAGEMENT CONTROL
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23 Performance Measurement, Compens
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808 CHAPTER 23 PERFORMANCE MEASURE
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840 APPENDIX A NOTES ON COMPOUND I
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842 Table 1 Compound Amount of $1.0
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844 Table 3 Compound Amount of Annu
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Glossary Abnormal spoilage. Spoilag
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848 GLOSSARY Cost estimation. The
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850 GLOSSARY Flexible budget. Budg
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852 GLOSSARY Merchandising-sector
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854 GLOSSARY Real rate of return.
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856 GLOSSARY Time driver. Any fact
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858 INDEX N Nahmias, S., 416n Nara
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860 INDEX Wells Fargo, 474 Wendy
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862 INDEX Costing systems ABC, 146
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864 INDEX Graph method, in CVP ana
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866 INDEX Ordering costs, 704 Orga
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868 INDEX for process costing, 632
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