Cost accounting/
by Cecily A. Raiborn
- Second edition
- Australia: Cengage Learning, c2013.
- xvi, 832p.: ill. 25cm.
Includes appendix, glossary and index.
Chapter 1. Introduction to Cost Accounting-- 2. Cost Terminology and Cost Behaviors-- 3. Predetermined Overhead Rates, Flexible Budgets, and Absorption/Variable Costing-- 4. Activity- Based Management and Activity -Based Costing-- 5. Job Order Costing-- 6. Process Costing-- 7. Standard Costing and Variance Analysis-- 8. The Master Budget-- 9. Break-Even Point and Cost-Volume-Profit Analysis-- 10. Relevant Information for Decision Making-- 11. Allocation of Joint Costs and Accounting for By-Product/Scrap-- 12. Introduction to Cost Management Systems-- 13. Responsibility Accounting, Support Department Cost Allocations, and Transfer Pricing-- 14. Performance Measurement, Balance Scorecards, and Performance Rewards-- 15. Capital Budgeting-- 16. Managing Costs and Uncertainty-- 17. Implementing Quality Concepts-- 18. Inventory and Production Management-- 19. Emerging Management Practices.