內容簡介

  1.“The Decision”, tie to the newly-named “Business Application” boxes in the chapter to highlight the relevance of cost accounting to today's business problems.

  2.Updated Fundamentals of Cost Management chapter to show how ABC can be used to improve operations, specifically related to the value chain. Also, added coverage of lean manufacturing in this chapter.

  3.Authors-tested End of Chapter material ensures quality and consistency. Reviewers have praised the quality of the problem material, which includes Critical Analysis & Discussion Questions, Self-Study Review problems and solutions, and Integrative Cases that develop analytical skills.
 

作者介紹

作者簡介

William N. Lanen


  現職:University of Michigan

Shannon W. Anderson

  現職:University of California at Davis

Michael W. Maher

  現職:University of California at Davis
 

目錄

Ch 1 Cost Accounting: Information for Decision Making
Ch 2 Cost Concepts and Behavior
Ch 3 Fundamentals of Cost-Volume-Profit Analysis
Ch 4 Fundamentals of Cost Analysis for Decision Making
Ch 5 Cost Estimation
Ch 6 Fundamentals of Product and Service Costing
Ch 7 Job Costing
Ch 8 Process Costing
Ch 9 Activity-Based Costing
Ch10 Fundamentals of Cost Management
Ch11 Service Department and Joint Cost Allocation
Ch12 Fundamentals of Management Control Systems
Ch13 Planning and Budgeting
Ch14 Business Unit Performance Measurement
Ch15 Transfer Pricing
Ch16 Fundamentals of Variance Analysis
Ch17 Additional Topics in Variance Analysis
Ch18 Performance Measurement to Support Business Strategy
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