Cost Accounting : A Managerial Emphasis, Third Canadian Edition
Appropriate for a one- or two-term Introductory/Intermediate level course in cost/management accounting. Also suitable for MBA level courses.This market leader continues the basic theme of all previous editions: "different costs for different purposes."Cost Accounting, Third Canadian Edition, goes beyond cost accounting procedures and also stresses concepts, analysis and the use of cost accounting as a management tool.
- Hardback | 928 pages
- 213.36 x 276.86 x 43.18mm | 2,245.27g
- 04 Jul 2002
- Pearson Canada, Toronto
- Prentice-Hall (Canada)
- Scarborough, Canada
- 3rd edition
Table of contents
1. The Accountant's Role in the Organization. 2. An Introduction to Cost Terms and Purposes. 3. Cost-Volume-Profit Analysis. 4. Job Costing. 5. Activity-Based Costing and Activity-Based Management. 6. Master Budget and Responsibility Accounting. 7. Flexible Budgets, Variances, and Management Control - I. 8. Flexible Budgets, Variances, and Management Control - II. 9. Income Effects of Alternative Inventory Costing Methods. 10. Determining How Costs Behave. 11. Decision Making and Relevant Information. 12. Pricing Decisions, Product Profitability Decisions, and Cost Management. 13. Strategy, Balanced Scorecard, and Strategic Profitability Analysis. 14. Cost Allocation. 15. Cost Allocation: Joint Products and By-products. 16. Revenues, Sales Variances, and Customer Profitability Analysis. 17. Process Costing. 18. Spoilage, Rework, and Scrap. 19. Cost Management: Quality, Time, and the Theory of Constraints. 20. Inventory Management, Just-in-Time, and Backflush Costing. 21. Capital Budgeting and Cost Analysis. 22. Capital Budgeting: A Closer Look. 23. Management Control Systems, Transfer Pricing and Multinational Considerations. 24. Performance Measurement, Compensation, and Multinational Considerations.