CATEGORY

Designed for an introductory course at the undergraduate or graduate level, this dynamic text presents an updated, real-world approach to cost accounting. Cost Accounting, 14e demonstrates the fundamentals and logic of alternative accounting systems and methods.

The text emphasizes the use of accounting information in planning and controlling business systems, and in supporting a variety of management decisions. Distinguished authors Carter and Usry proffer specific consideration to decision-making and human behavioral matters.


Daftar Isi

Part 1 Costs: Concepts and Objectives
1 Management, the Controller, and Cost Accounting.
2 Cost Concepts and the Cost Accounting Information System.
3 Cost Behavior Analysis.

Part 2 Cost Accumulation.
4 Cost Systems and Cost Accumulation.
5 Job Order Costing.
6 Process Costing.
7 The Cost of Quality and Accounting for Production Losses.
8 Costing By-Products and Joint Products.

Part 3 Planning and Control of Cost.
9 Materials: Controlling, Costing, and Planning.
10 Just-in-Time and Backflushing.
11 Labor: Controlling and Accounting for Costs.
12 Factory Overhead: Planned, Actual, and Applied.
13 Factory Overhead: Departmentalization.
14 Activity Accounting: Activity-Based Costing and Activity-Based Management.

Part 4 Budgeting and Standard Costs.
15 Budgeting: Profits, Sales, Costs, and Expense.
16 Budgeting: Capital Expenditures, Research and Development Expenditures, and Cash; PERT/Cost.
17 Responsibility Accounting and Reporting.
18 Standard Costing: Setting Standards and Analyzing Variances.
19 Standard Costing: Incorporating Standards into the Accounting Records.

Part 5 Analysis of Costs and Profits.
20 Direct Costing, CVP, and the Theory of Constraints.
21 Differential Cost Analysis.
22 Planning for Capital Expenditures.
23 Economic Evaluation of Capital Expenditures.
24 Decision-Making Under Uncertainty.
25 Marketing Expense and Profitability Analysis.
26 Profit Performance Measurements and Intracompany Transfer Pricing.
Ancillaries: Student Study Guide