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Ebook details:
عنوان: Fundamentals of Cost Accounting (6th Edition)
نویسنده: William Lanen, Shannon Anderson, Michael Maher
ناشر: McGraw Hill Education (2019)
زبان:
شابک: 1259969479, 978-1259969478
حجم: 73 Mb
فرمت: Epub

Cover Page Title Page Copyright Information About the Authors Dedication Step into the Real World What’s New in the Sixth Edition? Connect Acknowledgments Brief Contents Contents 1 Cost Accounting: Information for Decision Making Accounting Systems Our Framework for Assessing Cost Accounting Systems Cost Data for Managerial Decisions Trends in Cost Accounting throughout the Value Chain Key Financial Players in the Organization Choices: Ethical Issues for Accountants Cost Accounting and Other Business Disciplines Summary Key Terms Appendix: Institute of Management Accountants Code of Ethics Review Questions Critical Analysis and Discussion Questions Exercises Problems Integrative Cases Solutions to Self-Study Questions 2 Cost Concepts and Behavior What Is a Cost? Presentation of Costs in Financial Statements Cost Allocation Details of Manufacturing Cost Flows How Costs Flow through the Statements Cost Behavior Components of Product Costs How to Make Cost Information More Useful for Managers Summary Key Terms Review Questions Critical Analysis and Discussion Questions Exercises Problems Integrative Cases Solutions to Self-Study Questions 3 Fundamentals of Cost-Volume- Profit Analysis Cost-Volume-Profit Analysis CVP Analysis with Spreadsheets Extensions of the CVP Model Summary Key Terms Review Questions Critical Analysis and Discussion Questions Exercises Problems Integrative Case Solutions to Self-Study Questions 4 Fundamentals of Cost Analysis for Decision Making Differential Analysis Legal Issues Relating to Costs and Sales Prices Use of Differential Analysis for Production Decisions The Theory of Constraints Summary Key Terms Review Questions Critical Analysis and Discussion Questions Exercises Problems Integrative Cases Solutions to Self-Study Questions 5 Cost Estimation Why Estimate Costs? Basic Cost Behavior Patterns What Methods Are Used to Estimate Cost Behavior? Learning Phenomenon How Is an Estimation Method Chosen? Summary Key Terms Appendix A: Regression Analysis Using Microsoft Excel Appendix B: Learning Curves Review Questions Critical Analysis and Discussion Questions Exercises Problems Integrative Case Solutions to Self-Study Questions 6 Fundamentals of Product and Service Costing Cost Management Systems Fundamental Themes Underlying the Design of Cost Systems for Managerial Purposes Costing in a Single Product, Continuous Process Industry Costing in a Multiple Product, Discrete Process Industry Multiple Allocation Bases and Two-Stage Systems Different Companies, Different Production and Costing Systems Summary Key Terms Review Questions Critical Analysis and Discussion Questions Exercises Problems Integrative Cases Solutions to Self-Study Questions 7 Job Costing Defining a Job Using Accounting Records in a Job Shop Computing the Cost of a Job Using Job Costing in Service Organizations Ethical Issues and Job Costing Managing Projects Summary Key Terms Review Questions Critical Analysis and Discussion Questions Exercises Problems Integrative Cases Solutions to Self-Study Questions 8 Process Costing Determining Equivalent Units Using Product Costing in a Process Industry Reporting This Information to Managers: The Production Cost Report Assigning Costs Using First-In, First-Out (FIFO) Process Costing Determining Which Is Better: FIFO or Weighted Average? Computing Product Costs: Summary of the Steps Using Costs Transferred in from Prior Departments Choosing between Job and Process Costing Operation Costing Comparing Job, Process, and Operation Costing Summary Key Terms Review Questions Critical Analysis and Discussion Questions Exercises Problems Integrative Cases Solutions to Self-Study Questions 9 Activity-Based Costing Reported Product Costs and Decision Making Two-Stage Cost Allocation Activity-Based Costing Cost Hierarchies Activity-Based Costing Illustrated Cost Flows through Accounts Choice of Activity Bases in Modern Production Settings Activity-Based Costing in Administration Who Uses ABC? Time-Driven Activity-Based Costing Summary Key Terms Review Questions Critical Analysis and Discussion Questions Exercises Problems Integrative Cases Solutions to Self-Study Questions 10 Fundamentals of Cost Management Using Activity-Based Cost Management to Add Value Managing the Cost of Customers and Suppliers Determining the Cost of Suppliers Managing the Cost of Capacity Managing the Cost of Quality Summary Key Terms Review Questions Critical Analysis and Discussion Questions Exercises Problems Integrative Cases Solutions to Self-Study Questions 11 Service Department and Joint Cost Allocation Service Department Cost Allocation Methods of Allocating Service Department Costs Allocation of Joint Costs Joint Cost Allocation Methods Deciding Whether to Sell Goods Now or Process Them Further Deciding What to Do with By-Products Summary Key Terms Appendix: Calculation of the Reciprocal Method Using Computer Spreadsheets Review Questions Critical Analysis and Discussion Questions Exercises Problems Integrative Cases Solutions to Self-Study Questions 12 Fundamentals of Management Control Systems Why a Management Control System? Decentralized Organizations Framework for Evaluating Management Control Systems Delegated Decision Authority: Responsibility Accounting Measuring Performance Evaluating Performance Compensation Systems Illustration: Corporate Cost Allocation Do Performance Evaluation Systems Create Incentives to Commit Fraud? Internal Controls to Protect Assets and Provide Quality Information Summary Key Terms Review Questions Critical Analysis and Discussion Questions Exercises Problems Integrative Cases Solutions to Self-Study Questions 13 Planning and Budgeting How Strategic Planning Increases Competitiveness Overall Plan Human Element in Budgeting Developing the Master Budget Where to Start? Comprehensive Illustration Marketing and Administrative Budget Pulling It Together into the Income Statement Key Relationships: The Sales Cycle Using Cash Flow Budgets to Estimate Cash Needs Planning for the Assets and Liabilities on the Budgeted Balance Sheets Big Picture: How It All Fits Together Budgeting in Retail and Wholesale Organizations Budgeting in Service Organizations Ethical Problems in Budgeting Budgeting under Uncertainty Summary Key Terms Review Questions Critical Analysis and Discussion Questions Exercises Problems Integrative Cases Solutions to Self-Study Questions 14 Business Unit Performance Measurement Divisional Performance Measurement Accounting Income Return on Investment Residual Income Measures Economic Value Added (EVA) Divisional Performance Measurement: A Summary Measuring the Investment Base Other Issues in Divisional Performance Measurement Summary Key Terms Review Questions Critical Analysis and Discussion Questions Exercises Problems Integrative Cases Solutions to Self-Study Questions 15 Transfer Pricing What Is Transfer Pricing and Why Is It Important? Determining the Optimal Transfer Price Optimal Transfer Price: A General Principle Applying the General Principle How to Help Managers Achieve Their Goals While Achieving the Organization’s Goals Top-Management Intervention in Transfer Pricing Centrally Established Transfer Price Policies Negotiating the Transfer Price Imperfect Markets Global Practices Multinational Transfer Pricing Segment Reporting Summary Key Terms Appendix: Case 1A: Perfect Intermediate Markets— Quality Differences Review Questions Critical Analysis and Discussion Questions Exercises Problems Integrative Cases Solutions to Self-Study Questions 16 Fundamentals of Variance Analysis Using Budgets for Performance Evaluation Profit Variance Flexible Budgeting Comparing Budgets and Results Profit Variance Analysis as a Key Tool for Managers Performance Measurement and Control in a Cost Center Variable Cost Variance Analysis Fixed Cost Variances Summary of Overhead Variances Summary Key Terms Appendix: Recording Costs in a Standard Cost System Review Questions Critical Analysis and Discussion Questions Exercises Problems Integrative Cases Solutions to Self-Study Questions 17 Additional Topics in Variance Analysis Profit Variance Analysis When Units Produced Do Not Equal Units Sold Materials Purchases Do Not Equal Materials Used Market Share Variance and Industry Volume Variance Sales Activity Variances with Multiple Products Production Mix and Yield Variances Variance Analysis in Nonmanufacturing Settings Keeping an Eye on Variances and Standards Summary Key Terms Review Questions Critical Analysis and Discussion Questions Exercises Problems Integrative Cases Solutions to Self-Study Questions 18 Performance Measurement to Support Business Strategy Strategy and Performance The Foundation of a Successful Business Strategy Beyond the Accounting Numbers Responsibilities According to Level of Organization Business Model Multiple Measures or a Single Measure of Performance? Performance Measurement for Control Some Common Nonfinancial Performance Measures Employee Involvement Difficulties in Implementing Nonfinancial Performance Measurement Systems Summary Key Terms Review Questions Critical Analysis and Discussion Questions Exercises Problems Integrative Cases Solutions to Self-Study Questions Appendix Capital Investment Decisions: An Overview Glossary Index

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