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Cost Accounting For Dummies by Kenneth W. Boyd
The easy way to get a grip on cost accounting Critical in supporting strategic business decisions andimproving profitability, cost accounting is arguably one of themost important functions in the accounting field. For businessstudents, cost accounting is a required course for those seeking anaccounting degree and is a popular elective among other businessmajors. Cost Accounting For Dummies tracks to a typical costaccounting course and provides in-depth explanations and reviews ofthe essential concepts you'll encounter in your studies: how todefine costs as direct materials, direct labor, fixed overhead,variable overhead, or period costs; how to use allocationmethodology to assign costs to products and services; how toevaluate the need for capital expenditures; how to design a budgetmodel that forecast changes in costs based on expected activitylevels; and much more. Tracks to a typical cost accounting course Includes practical, real-world examples Walks you though homework problems with detailed,easy-to-understand answers If you're currently enrolled in a cost accounting course, thishands-on, friendly guide gives you everything you need to masterthis critical aspect of accounting.
Management And Cost Accounting by Andreas Taschner
Management and cost accounting has been the basic toolbox in business administration for decades. Today it is an integral part of all curricula in business education and no student can afford not to be familiar with its basic concepts and instruments. At the same time, business in general, and management accounting in particular, is becoming more and more international. English clearly has evolved as the "lingua franca" of international business. Academics, students as well as practitioners exchange their views and ideas, discuss concepts and communicate with each other in English. This is certainly also true for cost accounting and management accounting. Management Accounting is becoming increasingly international. "Management and Cost Accounting" is a new English language textbook covering concepts and instruments of cost and management accounting at an introductory level (Bachelor, but also suited for MBA courses due to strong focus on practical applications and cases). This textbook covers all topics that are relevant in management accounting in business organizations and that are typically covered in German and Central European Bachelor classes on cost accounting and management accounting. After an introduction to the topic, including major differences between the German approach and the purely Anglo-Saxon approach of management accounting, the book describes different cost terms and concepts applied in German cost accounting, The book is much more specific here compared to US-American standard textbooks. Based on different cost concepts, the topic of cost behavior is discussed, including the determination of cost functions. The heart of the book guides the reader through the general structure of a fully developed cost accounting system following the German and Central European standard: It starts with cost type accounting, moves on to cost center accounting and finally deals with cost unit accounting, assigning cost to goods and services offered in the market. The remaining parts of the book deal with decision making and how management and cost accounting data can support managers in this task. A comparison of absorption costing and variable costing introduces the reader to management decisions such as product portfolio and outsourcing decisions. Additionally, cost-volume-profit analysis (break-even-analysis) is covered. The book closes with a comprehensive treatment of cost planning and variance analysis.
Advanced Cost Accounting by J. K. Mitra
Cost Accounting For Health Care Organizations by Steven A. Finkler
This book provides a thorough coverage of the essentials of cost accounting from a health care perspective. It covers all of the basic tools of cost accounting common to all industries, and uses health care examples. Part I provides the reader with a solid foundation in the essentials of cost accounting. The chapters in this section provide an introduction to costing and cost definitions. Various approaches to product costing and cost allocation are discussed. Breakeven analysis is also covered, as are techniques for making nonroutine decisions. Part II presents a number of specific tools for improved planning and control. The chapters in this section focus on forecasting and prediction of future costs, budgeting, flexible budgeting, variance analysis, and management control. Part III addresses a number of additional cost accounting tools that can be helpful in generating management information for decision making. Specifically, there are chapters on cost accounting, productivity measurement, inventory, uncertainty, information systems, and performance evaluation. The criticisms of cost accounting and a number of suggested approaches for improvement are discussed in Part IV. The chapters in this part also examine activity-based costing, total quality management, and the future of costing. Each chapter is followed by one or more articles that apply some of the material discussed in the chapter. The last chapter provides a summary of the book.
Cost Accounting by Tulsian P.C. & Tulsian Bharat
Introduction • Accounting For Material Cost • Accounting For Labour Cost • Accounting For Overheads • Activity Based Costing • Unit Costing • Job, Batch And Contract Costing • Process Costing I • Process Costing Ii –Work-In-Progress • Joint Products And By-Products • Operating Costing (Service Costing) • Integral And Non-Integral Systems • Reconciliation Of Cost And Financial Accounts • Marginal Costing