Cost Accounting: A Comprehensive Guide

ISBN-13: 9780471386551 / Angielski / Twarda / 2001 / 672 str.

Steven M. Bragg;Bragg

Opis

• Details how cost accounting systems work and how the resulting information can be used.
• Includes a list of the most common costing problems, along with recommended solutions.
• Provides case studies on costing issues and sample journal entries for the most common cost entries.
• Includes a dictionary of cost accounting terminology.
• Includes flowcharts and control point listing for several types of costing systems.

Spis treści

Preface.

Introduction.

PURPOSE OF COST ACCOUNTING.

Role of Cost Accounting.

Cost Accountant′s Job.

Impact of Ethics on the Cost Accountant.

COSTING SYSTEMS AND DATA COLLECTION.

Using Data Systems to Collect Costing Information.

Timekeeping and Payroll.

Chart of Accounts.

Selecting and Installing Cost Accounting Software.

Paper–Based Documents in the Modern Costing System.

COSTING METHODOLOGIES.

Job Costing.

Process Costing.

Direct Costing.

Standard Costing.

LIFO, FIFO, and Average Costing.

Throughput Costing.

Joint and By–product Costing.

Activity–Based Costing.

Target Costing.

Costing Systems Summary.

USING COSTS IN PRICING, VARIANCE, AND OPERATIONAL ANALYSIS.

Cost Variances.

Waste: Spoilage, Rework, and Scrap.

Cost–Volume–Profit Analysis.

Analysis Reporting.

MANAGING COSTS.

Cost Controls and Feedback Loops.

Capital Budgeting.

Capacity Management.

Impact of Manufacturing Resources Planning on Cost Accounting.

Impact of Just–in–Time Systems on Cost Accounting.

Cost of Quality.

Cost Variability.

PRICING ISSUES.

Transfer Pricing.

Pricing Decisions and Laws.

OTHER TOPICS.

Corporate Strategy and Cost Accounting.

Benchmarking.

Valuing Inventory.

Costing Best Practices.

Cost Budgeting.

Cost Accounting for Services.

Cost Accounting with an Electronic Spreadsheet.

Cost Accounting and Taxes.

Fraud in Cost Accounting.

Glossary.

Bibliography.

Index.

O autorze

Steven M. Bragg, CPA, CMA, CIA, is Controller of Internet Plastics. Other positions he has held include Controller at Teague Equimpment, CFO of Isolation Technologies and Controller at Carts of Colorodo. He has written several titles for Wiley including Controllership with Jan Roehl, The Controller′s Function with Jan Roehl, Just–In–Time Accounting, and Managing Explosive Growth.