Cost accounting / Les Heitger, Pekin Ogan, Serge Matulich.

Includes index.

TOC Part 1: Cost measurements and classifications. The cost accounting environment. Cost flows and concepts. Cost behavior and cost-volume-profit relationships. Determining product costs: job order costing. Process costing. Process costing: spoiled units and other concepts. Part II: Management use of accounting data for planning and control. Fundamental budgeting concepts. Standard costing. Flexible budgeting and manufacturing overhead. The contribution approach and variable costing. Decentralized operations and segment reporting. Capital budgeting. Capital budgeting: additional issues. Part III: Cost analysis and management reporting in contemporary production and distribution environments. Strategic cost management and decision making. Inventory accounting and management systems. JITS and the new manufacturing environment. Management reporting in the service sector. Part IV: In-depth cost management topics. Accounting for joint products and by-products. Profitability analysis and mix and yield variances. Accounting for materials and labor. Manufacturing overhead and activity-based costing. Part V: Cost models for management decision analysis. Sampling and statistical analyses of cost data. Regression-correlation analysis and forecasting. Use of accounting data in models under uncertainty. Learning curves and linear programming.

Summary:
This exciting new edition by outstanding authors will be a welcome addition to the Cost Accounting text market.

BA

Tahur Ahmed