Langbeschreibung
Cost Accounting & Management Essentials You Always Wanted To Know: 4th Edition is an introduction to cost accounting for
Inhaltsverzeichnis
1. IntroductionCost Accounting Terms
Using a Costing System
Solved Examples
Practice Exercise
Chapter Summary
2. Cost-Volume-Profit (CVP) Analysis
Contribution Income Statement
CVP Analysis
Breakeven Point and Target Income
CVP Analysis for Decision Making
Sensitivity Analysis
Solved Examples
Practice Exercise
Chapter Summary
3. Decision Making using Relevant Information
One-Time-Only Special Orders
Make-or-Buy Decisions
Outsourcing and Opportunity Costs
Product-Mix Decisions with Capacity Constraints
Solved Examples
Practice Exercise
Chapter Summary
4. Activity Based Costing
Broad Averaging
Simple Costing System
Activity Based Costing System
Customer Profitability
Solved Examples
Practice Exercise
Chapter Summary
5. Support Department Cost Allocation
Need for Cost Allocation
Cost Allocation Basis
Allocating Costs of One Support Department
Allocating Costs of Multiple Support Departments
Solved Examples
Practice Exercise
Chapter Summary
6. Cost Control
Direct Variances
Indirect Variances
Solved Examples
Practice Exercise
Chapter Summary
Glossary