Cost accounting and cost management / by Ma. Violeta V. Vicente

Includes index and references

Chapter 1. -- Views about financial , cost , and management accounting in a business organization -- 2. Cost concepts and classification , uses of cost data and cost flow -- 3. Costing and control of elements of cost -- 4. Factory overhead departmentalization and responsibility accounting , control and reporting -- 5. Cost accumulations procedure in a cost accounting cycle for job costing illustrated and special problems in accounting for materials ( discounts, scrap, spoiled ) and spoiled and defective work -- 6. Cost accumulation procedure -- 7. Accounting for joint products and by - products -- 8. Standard costing -- 9. standard costing -- 10. Activity based costing and management applied , environmental cost management and other current issues.