Table of Conte n t

Pa r t 1C o s t s : Co n c e p t s a n d Obj e c t i v e s
1.
2.
3.

Manag e m e n t, the Controller, and Cost Accounting .............................. 1

Cost Conce pts and the Cost accounting Inform ation Syste m ............. 5
Cost Behavior Analysis ............................................................................. 1 6

Pa r t 2C o s t Ac c u m u l a t i o n
4.
5.
6.
7.
8.

Cost Syste m s and Cost Accum ul ation .................................................... 3 2

Job Order Costing ....................................................................................... 4 6
Proces s Costing .......................................................................................... 6 1
The Cost of Quality and Accounting for Production Loss e s ................ 8 2
Costing By- Products and Joint Products ............................................... 1 0 1

Pa r t 3Pl a n n i n g a n d Co n t r o l of Co s t s
9.
10.
11.
12.
13.
14.

Materials: Controlling, Costing, and Planning .....................................

Just-in- Time and Backflushin g ................................................................
Labor: Controlling and Accounting for Costs .......................................
Factory Overh e a d: Planned, Actual, and Applied ...............................
Factory Overh e a d: Depart m e nt alization ..............................................
Activity Accounting: Activity- Based Costing
and Activity- Based Manag e m e n t ......................................................

116
134
146
160
172
197

Pa r t 4B u d g e t i n g a n d St a n d a r d Co s t s
15.
16.
17.
18.
19.

Budgeting: Profits, Sales, Costs, and Expen s e s ..................................

Budgeting: Capital Expen ditur e s, Rese a rc h and
Develo p m e n t Expen ditur e s, and Cash: PERT/Cost .......................
Respon si bility Accounting and Reporting ............................................
Standard Costing: Setting Standard s and Analyzing Varianc e s .......
Standard Costing: Incorpor ating Standard s
into the Accounting Record s .............................................................

-iii-

207
222
237
251
268

Pa r t 5A n a l y s i s of Co s t s a n d Pr o f i t s
20.
21.
22.
23.
24.
25.

Direct Costing and Cost- Volum e- Profit Analysis .................................

Differe ntial Cost Analysis ........................................................................
Planning for Capital Expen ditur e s .........................................................
Econo mic Evaluation of Capital Expen ditur e s .....................................
Decision- Making under Uncertainty ......................................................
Profit Perform a n c e Measur e m e n t s and
Intraco m p a n y Transfer Pricing .........................................................

-iv-

291
313
331
344
358
373