Barfield, Jesse J. creator Raiborn, Cecily A. Dalton, Micheal text xxu New York West Publishing Company c1991 monographic eng

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xxxii, 965 p.: ill.; 26cm. 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. Jesse T. Barfield, Cecily A. Raiborn and Micheal A. Dalton Includes index. Cost Accounting HF5686.B23 0314774750 120831