Cost Accounting : A Managerial Emphasis (Hardcover)

This market leader continues the basic theme of all previous editions: “different costs for different purposes.” Cost Accounting, Ninth Edition, goes beyond cost accounting procedures and also stresses concepts, analyses and using cost accounting as a management tool.

New to this Edition
* NEW-"Look" throughout includes real company photos, new chapter openers, exhibits and graphs designed to aid student learning.
* NEW-Chapter openers with photos illustrate chapter topics.
* NEW-Photo essays found at the end of each part present a visual walk-through of how concepts are used in real businesses. Companies include Dell Computer, Ritz-Carlton, Grand Canyon Ranch, Deer Valley Resort, and Nally & Gibson Georgetown, Inc.
* NEW- “On Location” custom videos accompany each photo essay and further examine and show the highlighted company's operations.
* NEW- Collaborative Learning Problems. A Group Learning assignment appears at the very end of each chapter. NEW- Four new exercises have been added to each chapter.

Table of Contents
I. COST ACCOUNTING FUNDAMENTALS.
1. The Accountant's Role in the Organization.
2. An Introduction to Cost Terms and Purposes.
3. Cost-Volume-Profit Relationships.
4. Costing Systems and Activity-Based Costing I: Service and Merchandising Applications.
5. Costing Systems and Activity-Based Costing II: Manufacturing Applications.

II. TOOLS FOR PLANNING AND CONTROL.
6. Master Budget and Responsibility Accounting.
7. Flexible Budgets, Variances, and Management Control I.
8. Flexible Budgets, Variances, and Management Control II.
9. Income Effects of Alternative Inventory-Costing Methods.

III. COST INFORMATION FOR DECISIONS.
10. Determining How Costs Behave.
11. Relevant Revenues, Relevant Costs, and the Decision Process.
12. Pricing Decisions, Product Profitability Decisions, and Cost Management.

IV. COST ALLOCATION AND REVENUES.
13. Cost Allocation I.
14. Cost Allocation II.
15. Cost Allocation: Joint Products and Byproducts.
16. Revenues, Revenue Variances, and Customer-Profitability Analysis.
17. Process Costing Systems.

V. QUALITY AND JIT.
18. Spoilage, Reworked Units, and Scrap.
19. Cost Management: Quality, Time, and the Theory of Constraints.
20. Operation Costing, Just-in-Time Systems, and Backflush Costing.
21. Inventory Management and Just-in-Time Systems.

VI. CAPITAL BUDGETING.
22. Capital Budgeting and Cost Analysis.
23. Capital Budgeting: A Closer Look.

VII. MANAGEMENT CONTROL SYSTEMS.
24. Measuring Input Mix, Yield, and Productivity.
25. Control Systems, Decentralization, Transfer Pricing and Multinational Considerations.
26. Systems Choice: Performance Measurement and Compensation.