Cost accounting:
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Homewood u.a.
Irwin
1991
|
| Ausgabe: | 3. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Spätere Ausg. verf. von Michael W. Maher ; Edward B. Deakin |
| Beschreibung: | XXIII, 1059 S. |
| ISBN: | 0256114072 |
Internformat
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| 250 | |a 3. ed. | ||
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| 500 | |a Spätere Ausg. verf. von Michael W. Maher ; Edward B. Deakin | ||
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Datensatz im Suchindex
| _version_ | 1804126479322185728 |
|---|---|
| adam_text | PREFACE xiv
1 THE NATURE, CONCEPTS, AND CLASSIFICATIONS OF
COST ACCOUNTING 1
Financial Accounting versus Cost Accounting 3
Cost Accounting versus Management Accounting 5
Objectives of Management Accounting 6
Interdisciplinary Approach to Management Accounting 6
Functions of Management 8
Organizational Structure 9
Organizational Charts 10
The Planning and Control Model 11
Cost Concepts, Definitions, and Classifications 13
Cost Accounting Information Pool 14
Computer Use for Cost Accounting 30
Chapter Review 32
Glossary 32
APPENDIX 1: Professional Associations and Agencies 34
APPENDIX 2: Standards of Ethical Conduct for Management Accountants 37
Summary Problem I Solution to Summary Problem I Questions I Multiple Choice I
Exercises I Problems
PART 1 PRODUCT COSTING
2 PRODUCT COST ACCUMULATION SYSTEMS, EXTERNAL FINANCIAL
STATEMENTS, AND INTERNAL REPORTS 53
Cost Accumulation Systems 54
External Financial Statements and Internal Reports 62
Applications of Cost Accounting 71
Computer Issues in Cost Accumulation and Presentation 72
Chapter Review 73
Vi CONTENTS Glossary 74
Summary Problems I Solutions to Summary Problems I Questions I Multiple Choice I
Exercises I Problems
3 COSTING AND CONTROL OF MATERIALS AND LABOR 89
Materials (Stores) 90
Accounting for Materials 91
Systems of Accounting for Materials Issued to Production and Ending
Materials Inventory 95
Control Procedures 97
Labor 100
Cost Included in Labor 100
Accounting for Labor 101
Special Problems Relating to the Accounting for Labor 103
Computer Control of Material and Labor 109
Chapter Review 111
Glossary 111
APPENDIX: Periodic and Perpetual Inventory Systems under Fluctuating
Prices 112
Summary Problems I Solutions to Summary Problems I Questions I Multiple Choice I
Exercises I Problems
4 COSTING AND CONTROL OF FACTORY OVERHEAD 140
Factory Overhead Costs 141
Actual versus Normal Costing of Factory Overhead 142
Estimated Level of Production 142
Estimated Factory Overhead Costs 145
Determination of Factory Overhead Application Rates 146
Applied Factory Overhead Cost 150
Actual Factory Overhead Costs 150
Accounting for Actual Factory Overhead Costs 150
Journalizing Factory Overhead 152
Analysis of Underapplied or Overapplied Factory Overhead 153
Accounting for the Difference between Applied and Actual Factory
Overhead 155
Allocation of Budgeted Service Department Costs to Producing
Departments 156
Allocation of Actual Service Department Costs to Producing Departments 163
Computer Control of Factory Overhead 167
CONTENTS vii
Chapter Review 169
Glossary 169
APPENDIX: Dual Cost Application System 170
Summary Problems I Solutions to Summary Problems I Questions I Multiple Choice I
Exercises I Problems
5 JOB ORDER COST SYSTEM 200
Job Order Costing 201
Spoiled Units, Defective Units, Scrap Material, and Waste Material in a Job
Order Cost System 208
Operation Costing 217
Project Costing 219
The Factory Ledger 220
Computer Use in Job Costing 222
Chapter Review 223
Glossary 224
APPENDIX: Illustration of a Factory Ledger 224
Summary Problems I Solutions to Summary Problems I Questions I Multiple Choice I
Exercises I Problems
6 PROCESS COST I: NATURE AND CHARACTERISTICS 246
Process Costing 247
The Cost of Production Report 255
Department A: Cost of Production Report 256
Department B: Cost of Production Report 260
Direct Materials Added after the First Department 263
Computer Use in Process Costing 266
Chapter Review 267
Glossary 268
Summary Problems I Solutions to Summary Problems I Questions I Multiple Choice I
Exercises I Problems
7 PROCESS COST II: EXPANDED CONCEPTS 287
Beginning Work in Process Inventories 288
Spoiled Units, Defective Units, Scrap, and Waste Material 299
Computer Accounting for Spoiled and Defective Units 304
Chapter Review 304
Glossary 305
APPENDIX: Spoilage as a Separate Element of Cost 305
tfiii CONTENTS __________^
Summary Problem I Solution to Summary Problem I Questions I Multiple Choice I
Exercises I Problems
8 JOINT PRODUCT AND BY PRODUCT COSTING 339
Joint Products 340
Joint Costs and the Split off Point 341
Accounting for Joint Products 341
By Products 347
Accounting for By Products 347
Spoiled Units, Defective Units, Scrap, and Waste Material 352
Effects of Joint Cost Allocation upon Decision Making 353
Computer Use in Joint and By Product Costing 353
Chapter Review 354
Glossary 355
Summary Problems I Solutions to Summary Problems I Questions I Multiple Choice I
Exercises I Problems
9 MASTER BUDGET: ITS NATURE, DEVELOPMENT, AND BEHAVIORAL
ASPECTS 374
Nature of the Budget 375
Master Budget 376
Developing the Master Budget 378
Behavioral Aspects of Budgeting 395
Computer Use in Budgeting 403
Chapter Review 405
Glossary 405
Summary Problem I Solution to Summary Problem I Questions I Multiple Choice I
Exercises I Problems
10 STANDARD COST I: ESTABLISHMENT OF STANDARDS 428
Actual, Normal, and Standard Costing 429
Uses of Standard Costs 430
Types of Standards 431
Establishment of Standards 432
Establishing Standards for a Process Cost and Job Order Cost System 440
Quality and Quality Costs 440 ,
Quality Costs 443 i
Just in Time Philosophy and Cost Accounting 445 j
Computer Use in Establishment of Standards 449 I
Chapter Review 450 I
CONTENTS ix
Glossary 451
Summary Problems I Solutions to Summary Problems I Questions I Multiple Choice I
Exercises I Problems
11 STANDARD COST II: COMPUTATION AND ANALYSIS OF VARIANCES 468
Variance Analysis 469
Computation of Variances in a Process Cost System and in a Job Order Cost
System 486
Computer Use in Analysis of Variance 488
Chapter Review 488
Glossary 489
APPENDIX: Variance Investigation: Statistical Quality Control and Decision
Theory 490
Summary Problem I Solution to Summary Problem I Questions I Multiple Choice I
Exercises I Problems
12 STANDARD COST III: JOURNAL ENTRIES AND DISPOSITION OF
VARIANCES 522
Journal Entries in a Standard Cost System 523
Disposition of All Variances 527
Spoilage, Defective Units, Scrap, and Waste Materials 533
Cost of Production Report Using Standard Costs 533
Computer Control Issues in Standard Costing 534
Chapter Review 535
Glossary 536
APPENDIX: Analysis of Variance in a Multiple Input Manufacturing Process 536
Summary Problem I Solution to Summary Problem I Questions I Multiple Choice I
¦¦ Exercises I Problems
13 DIRECT AND ABSORPTION COSTING 566
Meaning of Direct Costing 567
Direct Costing versus Absorption Costing 567
Advantages of Direct Costing 575
I Disadvantages of Direct Costing 577
Adjusting Financial Statements for External Reports 578
Computer Use in Direct and Absorption Costing 578
Chapter Review 579
Glossary 579
Summary Problem I Solution to Summary Problem I Questions I Multiple Choice I
Exercises I Problems
X CONTENTS PART 2 PERFORMANCE EVALUATION AND
MANAGERIAL DECISION MAKING
14 RELEVANT COSTS AND REVENUE IN SHORT TERM DECISION MAKING
Managerial Decision Making 600
The Role of the Management Accountant 600
The Concept of Relevant Data 601
Alternative Report Formats 603
Common Decision Making Problems 606
Cost of Prediction Error 618
The Product Pricing Decision 620
Computer Use in Short Term Decision Making 624
Chapter Review 626
Glossary 627
Summary Problems I Solutions to Summary Problems I Questions I Multiple Choice I
Exercises I Problems
1 5 BREAK EVEN ANALYSIS AND COST VOLUME PROFIT ANALYSIS 667
The Nature of Production Costs 668
Break Even Analysis 669
Cost Volume Profit Analysis 676
Risk and Profit Analysis 679
Comparing Different Production Processes 679
Limitations of Break Even and Cost Volume Profit Analysis 682
Computer Use in Break Even Analysis and Cost Volume Profit Analysis 686
Chapter Review 687
Glossary 688
Summary Problems I Solutions to Summary Problems I Questions I Multiple Choice I
Exercises I Problems
16 CAPITAL BUDGETING I 704
Overview of the Capital Budgeting Process 706
Cash Flow Estimation 710
The Time Value of Money 723
Computer Use in Capital Budgeting 730
Chapter Review 731
Glossary 732
Summary Problems I Solutions to Summary Problems I Questions I Multiple Choice I
Exercises I Problems
CONTENTS xi
17 CAPITAL BUDGETING II 744
Capital Budgeting Techniques 745
Essential Properties of a Capital Budgeting Technique 746
Payback Technique 746
Accounting Rate of Return Technique 748
Net Present Value Technique 749
Index of Profitability Technique 750
Internal Rate of Return Technique 751
Resolving Conflicts Arising from the Use of Different Discounted Cash Flow
Techniques 754
Chain Analysis to Analyze Mutually Exclusive Projects with Unequal
Lives 759
Required Rate of Return 760
Techniques for Handling Risk in Capital Budgeting Decisions 762
Capital Budgeting Decisions When There Is Capital Rationing 764
Conflicts with Responsibility Center Performance Evaluation Measures 766
Capital Budgeting and the Justification of New Technology 766
Computer Use in Capital Budgeting II 768
Chapter Review 770
Glossary 770
APPENDIX: Lease or Buy: A Capital Budgeting Decision 771
Summary Problems I Solutions to Summary Problems I Questions I Multiple Choice I
Exercises I Problems
18 QUANTITATIVE TECHNIQUES FOR LONG TERM AND
SHORT TERM DECISION MAKING I 789
The Methodology of Management Science 791
The Outcome Matrix 791
Probability Theory 794
The Expected Value of Perfect Information 806
Expected Value of Profit and Utility 808
Uncertainty versus Risk and the Managerial Accountant 809
Calculus 809
Computer Use in Statistical Analysis 812
Chapter Review 813
Glossary 813
APPENDIX: Basic Rules for Determining the Derivative of a Mathematical
Function 814
Xii CONTENTS
Summary Problems I Solutions to Summary Problems I Questions I Multiple Choice I
Exercises I Problems
19 QUANTITATIVE TECHNIQUES FOR LONG TERM AND
SHORT TERM DECISION MAKING II 829
Mathematical Programming 830
Inventory Models 841
Network Models 850
Computer Use in Time Estimation 856
Chapter Review 857
Glossary 858
APPENDIX: The Simplex Algorithm 859
Summary Problems I Solutions to Summary Problems I Questions I Multiple Choice I
Exercises I Problems
20 QUANTITATIVE TECHNIQUES FOR LONG TERM AND
SHORT TERM DECISION MAKING III 894
Sensitivity Analysis 895
Simulation 895
Regression Analysis 911
Computer Use for Modeling 928
Chapter Review 930
Glossary 930
Summary Problems I Solutions to Summary Problems I Questions I Multiple Choice I
Exercises I Problems
21 DECENTRALIZED OPERATIONS AND RESPONSIBILITY ACCOUNTING 951
Concepts of Organization 952
Grouping of Activities 953
Examples of Types of Organization Structure and Responsibility
Reporting 954
Decentralization Problems 959
Responsibility Accounting 960
The Essentials of Good Performance Reports 965
Controllable Costs 966
Costs of Service Departments 966
Executive Incentive Compensation Plans (and Dysfunctional Decision
Making) 967
Flowcharts to Portray Information 972
Chapter Review 974
Glossary 975
CONTENTS xiii
Summary Problems I Solutions to Summary Problems I Questions I Multiple Choice I
Exercises I Problems
22 PERFORMANCE MEASUREMENT I: RESPONSIBILITY CENTER
PERFORMANCE EVALUATION 995
Basis for Comparison 996
Cost Center Performance Evaluation 998
Profit Center Performance Evaluation 1005
Investment Center Performance Evaluation 1012
Computer Use in Performance Evaluation: Line Graphs 1025
Chapter Review 1028
Glossary 1028
Summary Problems I Solutions to Summary Problems I Questions I Multiple Choice I
Exercises I Problems
23 PERFORMANCE MEASUREMENT II: GROSS PROFIT ANALYSIS 1048
Change in Gross Profit 1049
Computer Use in Performance Evaluation: Bar Graphs and Pie Charts 1056
Chapter Review 1057
Glossary 1058
Summary Problem I Solution to Summary Problem I Questions I Multiple Choice I
Exercises I Problems
24 PERFORMANCE MEASUREMENT III: TRANSFER PRICING 1074
Transfer Pricing Methods 1076
Dual Transfer Pricing System 1085
International Transfer Pricing 1086
Accounting Entries 1087
Computer Communication, Networks, and Data Exchange 1094
Chapter Review 1094
Glossary 1095
Summary Problems I Solutions to Summary Problems I Questions I Multiple Choice I
Exercises I Problems
25 WHAT S AHEAD 1116
Operational Control and Performance Measurement Systems 1116
Measuring Product and Activity Costs 1118
Capital Investment Decisions 1120
What Will the Future Look Like? 1121
INDEX 1123
|
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| title | Cost accounting |
| title_auth | Cost accounting |
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| title_full | Cost accounting Edward B. Deakin ; Michael W. Maher |
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