Fundamentals of Cost Accounting

3 Rev ed
ISBN: 978-0-07-352711-6
Verlag: McGraw-Hill Education - Europe

Buch, Englisch, 752 Seiten, Format (B × H): 223 mm x 284 mm, Gewicht: 1689 g

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.

Autoren/Hrsg.

Lanen, William N.

Lanen, William

Anderson, Shannon Latkin

Anderson, Shannon

Maher, Michael W.

Maher, Michael

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Rechnungswesen

Inhaltsverzeichnis

Introduction and Overview1Cost Accounting: Information for Decision Making2Cost Concepts and BehaviorCost Analysis and Estimation3Fundamentals of Cost-Volume-Profit Analysis4Fundamentals of Cost Analysis for Decision Making5Cost EstimationCost Management Systems6Fundamentals of Product and Service Costing7Job Costing8Process Costing9Activity-Based Costing10Fundamentals of Cost Management11Service Department and Joint Cost AllocationManagement Control Systems12Fundamentals of Management Control Systems13Planning and Budgeting14Business Unit Performance Measurement15Transfer Pricing16Fundamentals of Variance Analysis17Additional Topics in Variance Analysis18Nonfinancial and Multiple Measures of PerformanceAppendix: Capital Investment Decisions: an Overview

Über Autor(innen)

Anderson, Shannon
Shannon Anderson is the Michael and Joelle Hurlston Presidential Chair and professor of management at the University of California-Davis. Previously she taught at Rice University, the University of Melbourne, and the University ofMichigan. She received her PhD from Harvard University and a BSE from Princeton University. Shannon has taught undergraduate, masters, and doctoral students a variety of courses on cost accounting, cost management, and management control. Her research focuses on the design and implementation of performance measurement and cost control systems.

Maher, Michael
A Professor of Management at the University of California-Davis, Professor Maher previously taught at the University of Michigan, the University of Chicago, and the University of Washington. He also worked on the audit staff at Arthur Andersen & Co. and was a self-employed financial consultant for small -businesses. He received his BBA from Gonzaga University (which named him Distinguished Alumnus in 1989), and his MBA and Ph.D. from the University of Washington, and earned the CPA from the state of Washington. Professor Maher is president of the Management Accounting Section of the American Accounting Association, and has served on the editorial boards of The Accounting Review, Accounting Horizons, Journal of Management Accounting Research, and Management Accounting. Co-author of two leading textbooks, Principles of Accounting and Managerial Accounting, Maher has co-authored several additional books and monographs, including Internal Controls in U.S. Corporations and Management Incentive Compensation Plans, and published articles in many journals, including Management Accounting, The Journal of Accountancy, The Accounting Review, The Journal of Accounting Research, Financial Executive, and The Wall Street Journal. For his research on internal controls, Maher was awarded the American Accounting Association's Competitive Manuscript Award and the AICPA Notable Contribution to Literature Award. He has also received the award for the Outstanding Tax Manuscript, and from the students at the University of California's Graduate School of Management, he has received the Annual Outstanding Teacher Award three times and a special award for outstanding service twice

Lanen, William
William Lanen is the KPMG Professor of Accounting Emeritus at the University of Michigan. He previously taught at the Wharton School at the University of Pennsylvania. He received his AB from the University of California-Berkeley, MS from Purdue University, and his PhD from the Wharton School. He has taught cost accounting to undergraduates, MBA students, and executives, including in global programs in Europe, South America, Australia, and Asia. He has also served as the director of the Office of Action-Based Learning at the Ross School of the University of Michigan. His research focuses primarily on performance evaluation and reward systems.