Cost Accounting : Traditions and Innovations

Part I Overview: contemporary environment of cost and management accounting introduction to cost management systems. Part II Systems and methods of product costing organizational cost flows activity-based costing/management job order costing process costing special production issues - lost units and accretion implementing quality concepts costal location for joint products and by-products standard costing. Part III Planning and controlling: Absorption costing and cost-volume-profit analysis relevant costing the master budget capital budgeting financial management. Part IV Decision making: Innovative inventory management techniques emerging management practices responsibility accounting and transfer pricing in decentralized organizations. Part V Evaluating performance: short-run organizational performance long-run organizational performance performance rewards appendix A - present and future value tables appendix B - using the ethics discussion questions.