TY - BOOK AU - Barfield, Jesse J. AU - Raiborn, Cecily A. AU - Dalton, Micheal TI - Cost accounting: traditions and innovations. SN - 0314774750 AV - HF5686.B23 PY - 1991/// CY - New York PB - West Publishing Company KW - Cost Accounting N1 - 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. ER -