Cost Accounting: A Managerial Emphasis,
Учет затрат: управленческий акцент
2010-11-01
SCID: 54.1/pn8aac8y
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activity-based costingcost accountingcost-volume-profit analysismanagement control systemsresponsibility accounting
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Abstract (AI)
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, Variances, and Management Control: I 8. Flexible Budgets, Variances, and Management Control: II. 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. Quality, Time, and the Theory of Constraints. 20. Inventory Management, Just-in-Time, and Backflush Costing. 21. Capital Budgeting and Cost Analysis. 22. Management Control Systems, Transfer Pricing, and Multinational Considerations. 23. Performance Measurement, Compensation, and Multinational Considerations.
Key Findings
1
It covers cost-volume-profit analysis, job costing, activity-based costing, budgeting, variance analysis, and responsibility accounting as core managerial tools.
2
It examines operational cost-management methods such as process costing, quality management, just-in-time inventory, backflush costing, and the theory of constraints.
3
The text addresses strategic cost management, including balanced scorecards, strategic profitability analysis, pricing, customer profitability, and cost allocation.
4
The work links cost accounting with capital budgeting, performance measurement, compensation, transfer pricing, and multinational management considerations.
5
The work presents cost accounting from a managerial perspective, emphasizing its role in organizational decision-making and control.
Research Object
managerial cost accounting practices and systems
Research Subject
cost measurement, allocation, budgeting, control, decision-making, and performance evaluation for managerial purposes
Publication Details
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2010-11-01
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