Cost Accounting

Chapter 1. The Accountant's Role in the Organization Chapter 2. An Introduction to Cost Terms and Purposes Chapter 3. Cost-Volume-Profit Analysis Chapter 4. Job Costing Chapter 5. Activity-Based Costing and Activity-Based Management Chapter 6. Master Budget and Responsibility Accounting Chapter 7. Flexible Budgets, Direct-Cost Variances, and Management Control Chapter 8. Flexible Budgets, Overhead Cost Variances, and Management Control Chapter 9. Inventory Costing and Capacity Analysis Chapter 10. Determining How Costs Behave Chapter 11. Decision Making and Relevant Information Chapter 12. Pricing Decisions and Cost Management Chapter 13. Strategy, Balanced Scorecard, and Strategic Profitability Analysis Chapter 14. Cost Allocation, Customer-Profitability Analysis, and Sales-Variance Analysis Chapter 15. Allocation of Support-Department Costs, Common, Costs, and Revenues Chapter 16. Cost Allocation: Join Products and Byproducts Chapter 17. Process Costing Chapter 18. Spoilage, Rework, and Scrap Chapter 19. Balanced Scorecard: Quality, Time, and the Theory of Constraints Chapter 20. Inventory Management, Just-in-Time, and Simplified Costing Methods Chapter 21. Capital Budgeting and Cost Analysis Chapter 22. Management Control Systems, Transfer Pricing, and Multinational Considerations Chapter 23. Performance Measurement, Compensation, and Multinational Considerations

The book is useful to help MBA students to gain an understanding of management accounting systems, which includes a familiarization with: the goals of management accounting systems; the fundamental features and design of cost accounting systems; and the various uses of the data provided by management accounting decisions. Professor Rui Vieira Faculteit Economie, Universiteit Van Amsterdam, Netherlands