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This is the book that created the course in cost accounting The 10/e has been extensively re-written for clarity, streamlined (now only 23 chapaters, and enhanced with 30% new assignment material. A new chapter 5 covers Activity-Based Costing, a unique (for this market) new chapter on strategy (13) has been added, and the authors now return to the 5-step method of doing process-costing. Extensive technology support includes EasyABC Quick software, PHLIP/CW web site, WebCt, and On Locatuib videos.

Tabla de contenidos provista por Syndetics

• Preface
• Part 1 Cost Accounting Fundamentals
• 1 The Accountant's Role in the Organization(p. 1)
• The Major Purposes of Accounting Systems(p. 2)
• Management Accounting, Financial Accounting, and Cost Accounting(p. 2)
• Planning and Control Decisions(p. 3)
• The Value Chain of Business Functions(p. 6)
• Enhancing the Value of Management Accounting Systems(p. 8)
• Key Management Accounting Guidelines(p. 10)
• Organizational Structure and the Management Accountant(p. 12)
• Professional Ethics(p. 13)
• 2 An Introduction to Cost Terms and Purposes(p. 27)
• Costs and Cost Terminology(p. 28)
• Direct Costs and Indirect Costs(p. 28)
• Cost-Behavior Patterns: Variable Costs and Fixed Costs(p. 30)
• Total Costs and Unit Costs(p. 33)
• Manufacturing, Merchandising, and Service-Sector Companies(p. 35)
• Financial Statements, Inventoriable Costs, and Period Costs(p. 35)
• Illustrating the Flow of Inventoriable Costs and Period Costs(p. 37)
• Measuring Costs Requires Judgment(p. 41)
• 3 Cost-Volume-Profit Analysis(p. 59)
• Cost-Volume-Profit Assumptions and Terminology(p. 60)
• Essentials of Cost-Volume-Profit Analysis(p. 61)
• The Breakeven Point(p. 62)
• Using CVP Analysis for Making Decisions(p. 67)
• Sensitivity Analysis and Uncertainty(p. 68)
• Cost Planning and CVP(p. 69)
• Effects of Sales Mix on Income(p. 71)
• CVP Analysis in Service and Nonprofit Organizations(p. 74)
• Multiple Cost Drivers(p. 75)
• Contribution Margin Versus Gross Margin(p. 75)
• Appendix Decision Models and Uncertainty(p. 78)
• 4 Job Costing 95
• Building Block Concepts of Costing Systems(p. 96)
• Job-Costing and Process-Costing Systems(p. 97)
• Job Costing in Manufacturing(p. 98)
• Time Period Used to Compute Indirect-Cost Rates(p. 103)
• Normal Costing(p. 104)
• A Job-Costing System in Manufacturing(p. 105)
• Budgeted Indirect Costs and End-of-Period Adjustments(p. 113)
• Multiple Overhead Cost Pools(p. 117)
• Variations of Normal Costing: A Service-Sector Example(p. 118)
• Management Control and Technology(p. 119)
• 5 Activity-Based Costing and Activity-Based Management(p. 135)
• Broad Averaging Via Peanut-Butter Costing Approaches(p. 136)
• Costing System at Plastim Corporation(p. 137)
• Refining a Costing System(p. 140)
• Activity-Based Costing Systems(p. 140)
• Implementing Activity-Based Costing at Plastim Corporation(p. 144)
• Comparing Alternative Costing Systems(p. 148)
• Using ABC Systems for Cost Management and Profitability Improvement(p. 148)
• Activity-Based Costing and Department-Costing Systems(p. 150)
• Implementing ABC Systems(p. 152)
• Activity-Based Costing in Service and Merchandising Companies(p. 153)
• Part 2 Tools for Planning and Control
• 6 Master Budget and Responsibility Accounting(p. 177)
• Budgets and the Budgeting Cycle(p. 178)
• Advantages of Budgets(p. 179)
• Time Coverage of Budgets(p. 182)
• Steps in Developing an Operating Budget(p. 182)
• Computer-Based Financial Planning Models(p. 190)
• Kaizen Budgeting(p. 191)
• Activity-Based Budgeting(p. 192)
• Budgeting and Responsibility Accounting(p. 194)
• Responsibility and Controllability(p. 195)
• Human Aspects of Budgeting(p. 196)
• Appendix The Cash Budget(p. 198)
• 7 Flexible Budgets, Variances, and Management Control: I(p. 219)
• The Use of Variances(p. 220)
• Static Budgets and Flexible Budgets(p. 220)
• Static Budget Variances(p. 221)
• Steps in Developing a Flexible Budget(p. 222)
• Flexible-Budget Variances and Sales-Volume Variances(p. 223)
• Price Variances and Efficiency Variances for Direct-Cost Inputs(p. 224)
• Performance Measurement Using Variances(p. 229)
• Flexible Budgeting and Activity-Based Costing(p. 234)
• Benchmarking and Variance Analysis(p. 236)
• 8 Flexible Budgets, Variances, and Management Control: II(p. 253)
• Planning of Variable and Fixed Overhead Costs(p. 254)
• Standard Costing at Webb Company(p. 254)
• Developing Budgeted Variable Overhead Cost-Allocation Rates(p. 255)
• Variable Overhead Cost Variances(p. 255)
• Developing Budgeted Fixed Overhead Cost-Allocation Rates(p. 259)
• Fixed Overhead Cost Variances(p. 260)
• Production-Volume Variance(p. 261)
• Integrated Analysis of Overhead Cost Variances(p. 262)
• 4, 3, 2 and 1-Variance Analysis(p. 263)
• Different Purposes of Manufacturing Overhead Cost Analysis(p. 265)
• Journal Entries for Overhead Costs and Variances(p. 267)
• Financial and Nonfinancial Performance(p. 268)
• Overhead Cost Variances in Nonmanufacturing Settings(p. 268)
• Activity-Based Costing and Variance Analysis(p. 268)
• 9 Inventory Costing and Capacity Analysis(p. 289)
• Part 1 Inventory Costing for Manufacturing Companies(p. 290)
• Variable Costing and Absorption Costing(p. 290)
• Explaining Differences in Operating Income(p. 293)
• Performance Measures and Absorption Costing(p. 297)
• Throughput Costing(p. 299)
• Capsule Comparison of Inventory-Costing Methods(p. 300)
• Part 2 Denominator-Level Capacity Concepts and Fixed-Cost Capacity Analysis(p. 303)
• Alternative Denominator-Level Capacity Concepts for Absorption Costing(p. 304)
• Choosing a Denominator-Level Capacity Concept(p. 308)
• Capacity Costs and Denominator-Level Issues(p. 310)
• Appendix Breakeven Points in Variable Costing and Absorption Costing(p. 313)
• Part 3 Cost Information for Decisions
• 10 Determining How Costs Behave(p. 327)
• General Issues in Estimating Cost Functions(p. 328)
• The Cause-And-Effect Criterion in Choosing Cost Drivers(p. 331)
• Cost Estimation Approaches(p. 332)
• Steps in Estimating A Cost Function Using Quantitative Analysis(p. 334)
• Evaluating Cost Drivers of the Estimated Cost Function(p. 339)
• Cost Drivers and Activity-Based Costing(p. 341)
• Nonlinearity and Cost Functions(p. 342)
• Learning Curves and Nonlinear Cost Functions(p. 344)
• Data Collection and Adjustment Issues(p. 348)
• Appendix Regression Analysis(p. 352)
• 11 Decision Making and Relevant Information(p. 377)
• Information and the Decision Process(p. 378)
• The Meaning of Relevance(p. 378)
• An Illustration of Relevance: Choosing Output Levels(p. 381)
• Insourcing-Versus-Outsourcing and Make-Versus-Buy Decisions(p. 383)
• Opportunity Costs, Outsourcing, and Capacity Constraints(p. 387)
• Product-Mix Decisions Under Capacity Constraints(p. 390)
• Customer Profitability, Activity-Based Costing, and Relevant Costs(p. 392)
• Irrelevance of Past Costs and Equipment--Replacement Decisions(p. 396)
• Decisions and Performance Evaluation(p. 398)
• Appendix Linear Programming(p. 401)
• 12 Pricing Decisions and Cost Management(p. 421)
• Major Influences on Pricing Decisions(p. 422)
• Costing and Pricing for the Short Run(p. 423)
• Costing and Pricing for the Long Run(p. 425)
• Target Costing for Target Pricing(p. 428)
• Achieving the Target Cost per Unit for Provalue(p. 431)
• Cost-Plus Pricing(p. 434)
• Life-Cycle Product Budgeting and Costing(p. 439)
• Considerations Other Than Costs in Pricing Decisions(p. 441)
• Effects of Antitrust Laws on Pricing(p. 442)
• 13 Strategy, Balanced Scorecard, and Strategic Profitability Analysis(p. 461)
• What Is Strategy?(p. 462)
• Implementation of Strategy and the Balanced Scorecard(p. 463)
• Evaluating the Success of a Strategy(p. 470)
• Strategic Analysis of Operating Income(p. 470)
• Downsizing and the Management of Capacity(p. 477)
• Appendix Productivity Measurement(p. 485)
• Part 4 Cost Allocation and Revenues
• 14 Cost Allocation(p. 497)
• Purposes of Cost Allocation(p. 498)
• Criteria to Guide Cost-Allocation Decisions(p. 500)
• Cost Allocation and Costing Systems(p. 501)
• Allocating Costs from One Department to Another(p. 506)
• Allocating Costs of Support Departments(p. 510)
• Allocating Common Costs(p. 516)
• Cost Allocations and Contracts(p. 517)
• 15 Cost Allocation: Joint Products and Byproducts(p. 535)
• Joint-Cost Basics(p. 536)
• Approaches to Allocating Joint Costs(p. 538)
• Irrelevance of Joint Costs for Decision Making(p. 547)
• Accounting for Byproducts(p. 548)
• 16 Revenues, Sales Variances, and Customer-Profitability Analysis(p. 567)
• Part 1 Revenue Allocation(p. 568)
• Revenues and Bundled Products(p. 568)
• Revenue-Allocation Methods(p. 569)
• Part 2 Sales Variances(p. 573)
• Sales-Volume Variance Components(p. 573)
• Sales-Mix and Sales-Quantity Variances(p. 575)
• Market-Share and Market-Size Variances(p. 577)
• Part 3 Customer-Profitability Analysis(p. 581)
• Customer Revenues and Customer Costs(p. 581)
• Customer-Profitability Profiles(p. 585)
• Appendix Mix and Yield Variances for Substitutable Inputs(p. 590)
• 17 Process Costing(p. 607)
• Illustrating Process Costing(p. 608)
• Case 1 Process Costing with Zero Beginning and Zero Ending Work-In-Process Inventory(p. 610)
• Case 2 Process Costing with Zero Beginning But Some Ending Work-In-Process Inventory(p. 610)
• Case 3 Process Costing with Both Some Beginning and Some Ending Work-In-Process Inventory(p. 614)
• Weighted-Average Method(p. 615)
• First-In, First-Out Method(p. 618)
• Comparison of Weighted-Average and FIFO Methods(p. 621)
• Standard-Costing Method of Process Costing(p. 623)
• Transferred-In Costs in Process Costing(p. 626)
• Hybrid-Costing Systems(p. 632)
• Appendix Operation Costing(p. 634)
• Part 5 Quality and JIT
• 18 Spoilage, Rework, and Scrap(p. 647)
• Terminology(p. 648)
• Different Types of Spoilage(p. 648)
• Process Costing and Spoilage(p. 649)
• Job Costing and Spoilage(p. 657)
• Rework(p. 658)
• Accounting for Scrap(p. 659)
• Appendix Inspection and Spoilage at Intermediate Stages of Completion in Process Costing(p. 664)
• 19 Quality, Time, and the Theory of Constraints(p. 675)
• Quality as a Competitive Weapon(p. 676)
• Costs of Quality(p. 677)
• Techniques Used to Analyze Quality Problems(p. 680)
• Relevant Costs and Benefits of Quality Improvement(p. 682)
• Costs of Design Quality(p. 684)
• Nonfinancial Measures of Quality and Customer Satisfaction(p. 685)
• Evaluating Quality Performance(p. 687)
• Time as a Competitive Weapon(p. 687)
• Time Drivers and Costs of Time(p. 688)
• Theory of Constraints and Throughput Contribution Analysis(p. 692)
• 20 Inventory Management, Just-in-Time, and Backflush Costing(p. 711)
• Inventory Management in Retail Organizations(p. 712)
• Challenges in Estimating Inventory-Related Costs and Their Effects(p. 716)
• Just-In-Time Purchasing(p. 719)
• Inventory Management and Supply-Chain Analysis(p. 723)
• Inventory Management and MRP(p. 725)
• Inventory Management and JIT Production(p. 726)
• Backflush Costing(p. 727)
• Part 6 Investment Decisions and Management Control Systems
• 21 Capital Budgeting and Cost Analysis(p. 747)
• Two Focuses of Cost Analysis(p. 748)
• Stages of Capital Budgeting(p. 748)
• Discounted Cash Flow(p. 750)
• Sensitivity Analysis(p. 754)
• Relevant Cash Flows in Discounted Cash Flow Analysis(p. 755)
• Payback Method(p. 758)
• Accrual Accounting Rate-of-Return Method(p. 760)
• Evaluating Managers and Goal-Congruence Issues(p. 762)
• Income-Tax Considerations(p. 762)
• Managing the Project(p. 767)
• Intangible Assets and Capital Budgeting(p. 767)
• Appendix Capital Budgeting and Inflation(p. 772)
• 22 Management Control Systems, Transfer Pricing, and Multinational Considerations(p. 787)
• Management Control Systems(p. 788)
• Evaluating Management Control Systems(p. 789)
• Organization Structure and Decentralization(p. 790)
• Transfer Pricing(p. 793)
• An Illustration of Transfer Pricing(p. 794)
• Market-Based Transfer Prices(p. 796)
• Cost-Based Transfer Prices(p. 797)
• Negotiated Transfer Prices(p. 801)
• A General Guideline for Transfer-Pricing Situations(p. 801)
• Multinational Transfer Pricing and Tax Considerations(p. 804)
• 23 Performance Measurement, Compensation, and Multinational Considerations(p. 821)
• Financial and Nonfinancial Performance Measures(p. 822)
• Choosing Among Different Performance Measures(p. 823)
• Choosing the Time Horizon of the Performance Measures(p. 829)
• Choosing Alternative Definitions for Performance Measures(p. 830)
• Choosing Measurement Alternatives for Performance Measures(p. 831)
• Choosing Target Levels of Performance(p. 834)
• Choosing the Timing of Feedback(p. 834)
• Performance Measurement in Multinational Companies(p. 835)
• Distinction between Managers and Organization Units(p. 837)
• Performance Measures at the Individual Activity Level(p. 839)
• Executive Performance Measures and Compensation(p. 840)
• Environmental and Ethical Responsibilities(p. 842)
• Video Cases(p. 855)
• Appendix A(p. 865)
• Appendix B(p. 868)
• Appendix C(p. 871)
• Appendix D(p. 879)
• Glossary(p. 883)
• Author Index(p. 895)
• Company Index(p. 896)
• Subject Index(p. 898)