Cost accounting: traditions and innovations. /
Barfield, Jesse J.
Cost accounting: traditions and innovations. / Jesse T. Barfield, Cecily A. Raiborn and Micheal A. Dalton - New York: West Publishing Company, c1991. - xxxii, 965 p.: ill.; 26cm.
Includes index.
Contents: Cost and management accounting defined -- Cost terminology and cost flows -- Predetermined overhead rates -- Service department cost allocation -- Job order costing -- Process costing: weighted average, FIFO, and standard -- Handling special issues: spoiled/defective units and accretion -- Cost allocation for joint products and by-products -- General concepts of standard costing; material and labor standards -- The Master budget -- Absorption and variable costing -- Cost-volume-profit analysis -- Cost control for discretionary costs -- Control of inventory and production -- Activity-based costing and other innovative techniques -- Measuring organizational performance -- Transfer pricing for products -- Relevant costing -- Capital asset selection and capital budgeting -- Advanced capital budgeting topics -- Linear programming -- Regression analysis and other forecasting techniques -- Appendix: present value tables.
0314774750
Cost Accounting.
HF5686.B23
Cost accounting: traditions and innovations. / Jesse T. Barfield, Cecily A. Raiborn and Micheal A. Dalton - New York: West Publishing Company, c1991. - xxxii, 965 p.: ill.; 26cm.
Includes index.
Contents: Cost and management accounting defined -- Cost terminology and cost flows -- Predetermined overhead rates -- Service department cost allocation -- Job order costing -- Process costing: weighted average, FIFO, and standard -- Handling special issues: spoiled/defective units and accretion -- Cost allocation for joint products and by-products -- General concepts of standard costing; material and labor standards -- The Master budget -- Absorption and variable costing -- Cost-volume-profit analysis -- Cost control for discretionary costs -- Control of inventory and production -- Activity-based costing and other innovative techniques -- Measuring organizational performance -- Transfer pricing for products -- Relevant costing -- Capital asset selection and capital budgeting -- Advanced capital budgeting topics -- Linear programming -- Regression analysis and other forecasting techniques -- Appendix: present value tables.
0314774750
Cost Accounting.
HF5686.B23