A direct, realistic, and efficient way to learn cost accounting.
Fundamentals is short (approximately 700 pages) making it easy to cover in one
semester. The authors have kept the text concise by focusing on the key concepts students
need to master. Opening vignettes and In Action boxes show realistic applications of these
concepts throughout. All chapters end with a "Debrief"that links the topics in
the chapter to the decision problem faced by the manager in the opening vignette.
Comprehensive end-of-chapter problems provide students with all the practice they need to
fully learn each concept.
Table of Contents
Introduction and Overview
1 Cost Accounting: Information for Decision Making
2 Cost Concepts and Behavior
Cost Analysis and Estimation
3 Fundamentals of Cost-Volume-Profit Analysis
4 Fundamentals of Cost Analysis for Decision Making
5 Cost Estimation
Cost Management Systems
6 Fundamentals of Product and Service Costing
7 Job Costing
8 Process Costing
9 Activity-Based Costing
10 Fundamentals of Cost Management
11 Service Department and Joint Cost Allocation
Management Control Systems
12 Fundamentals of Management Control Systems
13 Planning and Budgeting
14 Business Unit Performance Measurement
15 Transfer Pricing
16 Fundamentals of Variance Analysis
17 Additional Topics in Variance Analysis
18 Nonfinancial and Multiple Measures of Performance
Appendix: Capital Investment Decisions: an Overview
704 pages, Paperback