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Developing Skills for the Classroom and Beyond: Fundamentals of Cost Accounting is a cost accounting text that lets the student see the development of cost accounting tools and techniques as a natural response to decision making. By learning this intuition, students will have an easier time understanding new developments that arise during their careers.
Procedural Approach: The material in the text is presented from the perspective of both the preparer of information as well as those who will use the information. This allows both accounting majors and those students planning other careers will appreciate the issues in preparing and using the information.
Updated Discussions: The sixth edition has been updated to include new discussion on the links between activity-based cost management and lean manufacturing and lean accounting, as well as new discussion on strategy and performance.
作者簡介
William N. Lanen
現職：University of Michigan
Shannon W. Anderson
現職：University of California at Davis
Michael W. Maher
現職：University of California at Davis
Ch 1 Cost Accounting: Information for Decision Making
Ch 2 Cost Concepts and Behavior
Ch 3 Fundamentals of Cost-Volume-Profit Analysis
Ch 4 Fundamentals of Cost Analysis for Decision Making
Ch 5 Cost Estimation
Ch 6 Fundamentals of Product and Service Costing
Ch 7 Job Costing
Ch 8 Process Costing
Ch 9 Activity-Based Costing
Ch10 Fundamentals of Cost Management
Ch11 Service Department and Joint Cost Allocation
Ch12 Fundamentals of Management Control Systems
Ch13 Planning and Budgeting
Ch14 Business Unit Performance Measurement
Ch15 Transfer Pricing
Ch16 Fundamentals of Variance Analysis
Ch17 Additional Topics in Variance Analysis
Ch18 Performance Measurement to Support Business Strategy
