Cost Accounting 13/e

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, Direct-Cost Variances, and Management Control
8. Flexible Budgets, Overhead-Cost Variances, and Management Control
9. Inventory Costing and Capacity Analysis
10.Determining How Costs Behave
11.Decision-Making and Relevant Information
12.Pricing Decisions and Cost Management
13.Strategy, Balanced Scorecard, and Strategic Profitability Analysis
14.Cost Allocation, Customer-Profitability Analysis, and Sales-Variance Analysis
15.Allocation of Support Department Costs, Common Costs and Revenues
16.Cost Allocation: Joint Products and Byproducts
17.Process Costing
18.Spoilage Rework, and Scrap
19.Balanced Scorecard: Quality, Time, and the Theory of Constraints
20.Inventory Management, Just-in-Time, and Simplified Costing Methods
21.Capital Budgeting and Cost Analysis
22.Management Control Systems, Transfer Pricing, and Multinational Considerations
23.Performance Measurement, Compensation, and Multinational Considerations