Cost Accounting: Comprehensive Guide

  • 14h 18m
  • Steven M. Bragg
  • John Wiley & Sons (US)
  • 2001
  • 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.

In this Book

  • Cost Accounting—A Comprehensive Guide
  • Introduction
  • Role of Cost Accounting
  • Cost Accountant's Job
  • Impact of Ethics on the Cost Accountant
  • 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
  • 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
  • Cost Variances
  • Waste: Spoilage, Rework, and Scrap
  • Cost-Volume-Profit Analysis
  • Analysis Reporting
  • 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
  • Transfer Pricing
  • Pricing Decisions and Laws
  • 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
  • Bibliography
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