South-Western Cengage Learning
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Mason, OH 45040
USA
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Printed in the United States of America
1 2 3 4 5 6 7 13 12 11 10 09
, Brief Content
Contents iv
Preface xi
Acknowledgments xvii
Chapter 1 Introduction to Cost Accounting 1
Chapter 2 Cost Terminology and Cost Behaviors 24
Chapter 3 Predetermined Overhead Rates, Flexible Budgets,
and Absorption/Variable Costing 66
Chapter 4 Activity-Based Management and Activity-Based Costing 113
Chapter 5 Job Order Costing 162
Chapter 6 Process Costing 210
Chapter 7 Standard Costing and Variance Analysis 263
Chapter 8 The Master Budget 323
Chapter 9 Break-Even Point and Cost-Volume-Profit Analysis 381
Chapter 10 Relevant Information for Decision Making 424
Chapter 11 Allocation of Joint Costs and Accounting for By-Product/Scrap 475
Chapter 12 Introduction to Cost Management Systems 516
Chapter 13 Responsibility Accounting, Support Department
Cost Allocations, and Transfer Pricing 548
Chapter 14 Performance Measurement, Balanced Scorecards,
and Performance Rewards 598
Chapter 15 Capital Budgeting 650
Chapter 16 Managing Costs and Uncertainty 695
Chapter 17 Implementing Quality Concepts 740
Chapter 18 Inventory and Production Management 785
Chapter 19 Emerging Management Practices 835
Appendix Present Value Tables 866
Glossary 871
Name Index 882
Subject Index 884
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