中图号F23
语种ENG
出版年2007
出版信息
Wiley
EISBN
9780470195765
PISBN
9780470099261
版次
4
- 介绍
- 目录
This book provides an extensive review of cost accounting. It includes numerous examples and exercises (many of which are based on exam questions from the CPA and CMA exams). The tentative contents is: (1) Nature, concepts, and classification of cost accounting; (2) Product cost accumulation systems, external financial statements, and internal reports; (3) Costing and control of materials and labor; (4) Costing and control of factory overhead; (5) Process cost; (6) Joint product and by-product costing; (7) Master budget: Its nature, development, and behavioral aspects; (8) Standard Cost I: Establishment of standards; (9) Standard Cost II: Computation and analysis of variance; (10) Direct and absorption costing; (11) Relevant costs and managerial decision making; (12) Cost-volume-profit analysis; (13) Decentralized operations and responsibility accounting; (14) Inventory management; (15) Responsibility center performance evaluation; (16) Gross profit analysis; (17) Transfer pricing; (18) Survey of analytical tools for decision making; (19) Capital budgeting: Cash flows; (20) Capital budgeting techniques; (21) Capital budgeting and risk; (22) Buy-lease decision; and (23) Estimating the cost of capital.
机构馆藏
- 加州大学洛杉矶分校
- 哥伦比亚大学
- 芝加哥大学
- 哈佛大学
- 剑桥大学
- 加州大学伯克利分校
- 斯坦福大学
- 伦敦大学
- 牛津大学
- 麻省理工大学
- 普林斯顿大学
- 耶鲁大学
