SM Bragg
Cost Accounting – A Comprehensive Guide
A Comprehensive Guide
Gebonden Engels 2001 9780471386551
Verwachte levertijd ongeveer 9 werkdagen
Samenvatting
Details how cost accounting systems work and how the resulting information can be used.
Includes a list of the most common costing problems, along with recommended solutions.
Provides case studies on costing issues and sample journal entries for the most common cost entries.
Includes a dictionary of cost accounting terminology.
Includes flowcharts and control point listing for several types of costing systems.
Specificaties
ISBN13:9780471386551
Taal:Engels
Bindwijze:gebonden
Aantal pagina's:672
Uitgever:John Wiley & Sons
Hoofdrubriek:Financieel management, Financieel management
Lezersrecensies
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Inhoudsopgave
Preface.
<br />
<br /> Introduction.
<br />
<br /> PURPOSE OF COST ACCOUNTING.
<br />
<br /> Role of Cost Accounting.
<br />
<br /> Cost Accountant′s Job.
<br />
<br /> Impact of Ethics on the Cost Accountant.
<br />
<br /> COSTING SYSTEMS AND DATA COLLECTION.
<br />
<br /> Using Data Systems to Collect Costing Information.
<br />
<br /> Timekeeping and Payroll.
<br />
<br /> Chart of Accounts.
<br />
<br /> Selecting and Installing Cost Accounting Software.
<br />
<br /> Paper–Based Documents in the Modern Costing System.
<br />
<br /> COSTING METHODOLOGIES.
<br />
<br /> Job Costing.
<br />
<br /> Process Costing.
<br />
<br /> Direct Costing.
<br />
<br /> Standard Costing.
<br />
<br /> LIFO, FIFO, and Average Costing.
<br />
<br /> Throughput Costing.
<br />
<br /> Joint and By–product Costing.
<br />
<br /> Activity–Based Costing.
<br />
<br /> Target Costing.
<br />
<br /> Costing Systems Summary.
<br />
<br /> USING COSTS IN PRICING, VARIANCE, AND OPERATIONAL ANALYSIS.
<br />
<br /> Cost Variances.
<br />
<br /> Waste: Spoilage, Rework, and Scrap.
<br />
<br /> Cost–Volume–Profit Analysis.
<br />
<br /> Analysis Reporting.
<br />
<br /> MANAGING COSTS.
<br />
<br /> Cost Controls and Feedback Loops.
<br />
<br /> Capital Budgeting.
<br />
<br /> Capacity Management.
<br />
<br /> Impact of Manufacturing Resources Planning on Cost Accounting.
<br />
<br /> Impact of Just–in–Time Systems on Cost Accounting.
<br />
<br /> Cost of Quality.
<br />
<br /> Cost Variability.
<br />
<br /> PRICING ISSUES.
<br />
<br /> Transfer Pricing.
<br />
<br /> Pricing Decisions and Laws.
<br />
<br /> OTHER TOPICS.
<br />
<br /> Corporate Strategy and Cost Accounting.
<br />
<br /> Benchmarking.
<br />
<br /> Valuing Inventory.
<br />
<br /> Costing Best Practices.
<br />
<br /> Cost Budgeting.
<br />
<br /> Cost Accounting for Services.
<br />
<br /> Cost Accounting with an Electronic Spreadsheet.
<br />
<br /> Cost Accounting and Taxes.
<br />
<br /> Fraud in Cost Accounting.
<br />
<br /> Glossary.
<br />
<br /> Bibliography.
<br />
<br /> Index.
<br />
<br /> Introduction.
<br />
<br /> PURPOSE OF COST ACCOUNTING.
<br />
<br /> Role of Cost Accounting.
<br />
<br /> Cost Accountant′s Job.
<br />
<br /> Impact of Ethics on the Cost Accountant.
<br />
<br /> COSTING SYSTEMS AND DATA COLLECTION.
<br />
<br /> Using Data Systems to Collect Costing Information.
<br />
<br /> Timekeeping and Payroll.
<br />
<br /> Chart of Accounts.
<br />
<br /> Selecting and Installing Cost Accounting Software.
<br />
<br /> Paper–Based Documents in the Modern Costing System.
<br />
<br /> COSTING METHODOLOGIES.
<br />
<br /> Job Costing.
<br />
<br /> Process Costing.
<br />
<br /> Direct Costing.
<br />
<br /> Standard Costing.
<br />
<br /> LIFO, FIFO, and Average Costing.
<br />
<br /> Throughput Costing.
<br />
<br /> Joint and By–product Costing.
<br />
<br /> Activity–Based Costing.
<br />
<br /> Target Costing.
<br />
<br /> Costing Systems Summary.
<br />
<br /> USING COSTS IN PRICING, VARIANCE, AND OPERATIONAL ANALYSIS.
<br />
<br /> Cost Variances.
<br />
<br /> Waste: Spoilage, Rework, and Scrap.
<br />
<br /> Cost–Volume–Profit Analysis.
<br />
<br /> Analysis Reporting.
<br />
<br /> MANAGING COSTS.
<br />
<br /> Cost Controls and Feedback Loops.
<br />
<br /> Capital Budgeting.
<br />
<br /> Capacity Management.
<br />
<br /> Impact of Manufacturing Resources Planning on Cost Accounting.
<br />
<br /> Impact of Just–in–Time Systems on Cost Accounting.
<br />
<br /> Cost of Quality.
<br />
<br /> Cost Variability.
<br />
<br /> PRICING ISSUES.
<br />
<br /> Transfer Pricing.
<br />
<br /> Pricing Decisions and Laws.
<br />
<br /> OTHER TOPICS.
<br />
<br /> Corporate Strategy and Cost Accounting.
<br />
<br /> Benchmarking.
<br />
<br /> Valuing Inventory.
<br />
<br /> Costing Best Practices.
<br />
<br /> Cost Budgeting.
<br />
<br /> Cost Accounting for Services.
<br />
<br /> Cost Accounting with an Electronic Spreadsheet.
<br />
<br /> Cost Accounting and Taxes.
<br />
<br /> Fraud in Cost Accounting.
<br />
<br /> Glossary.
<br />
<br /> Bibliography.
<br />
<br /> Index.
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