By Jackie Sharman
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Book Description
Table of Contents
  • 19. Process: Cost systems
    • Nature of a process cost system
    • Process costing illustration
    • Process costing in service organizations
    • Spoilage
  • 20. Using accounting for quality and cost management
    • Importance of good accounting information
    • Quality and customer satisfaction measures
    • Just-in-time method
    • Activity-based costing and management
    • Methods used for activity-based costing
    • Impact of new production environment on cost drivers
    • Activity-based costing in marketing
    • Strategic use of activity-based management
    • Behavioral and implementation issues
    • Opportunities to improve activity-based costing in practice
  • 21. Cost-volume-profit analysis
    • Cost behavior patterns
    • Methods for analyzing costs
    • Cost-volume-profit (CVP) analysis
    • Finding the break-even point
    • Cost-volume-profit analysis illustrated
    • Assumptions made in cost-volume-profit analysis
    • Using computer spreadsheets for CVP analysis
    • Effect of automation on cost-volume-profit analysis
  • 22. Short-term decision making: Differential analysis
    • Contribution margin income statements
    • Differential analysis
    • Applications of differential analysis
    • Applying differential analysis to quality
  • 23. Budgeting for planning and control
    • The budget—For planning and control
    • The master budget illustrated
    • Budgeting in merchandising companies
    • Budgeting in service companies
    • Additional concepts related to budgeting
  • 24. Control through standard costs
    • Uses of standard costs
    • Advantages and disadvantages of using standard costs
    • Computing variances
    • Goods completed and sold
    • Investigating variances from standard
    • Disposing of variances from standard
    • Nonfinancial performance measures
    • Activity-based costing, standards, and variances
  • 25. Responsibility accounting: Segmental analysis
    • Responsibility accounting
    • Responsibility reports
    • Responsibility centers
    • Transfer prices
    • Use of segmental analysis
    • Concepts used in segmental analysis
    • Investment center analysis
    • Economic value added and residual income
    • Segmental reporting in external financial statements
  • 26. Capital budgeting:Long-range planning
    • Capital budgeting defined
    • Profitability index
    • Investments in working capital
    • The postaudit
    • Investing in high technology projects
    • Capital budgeting in not-for-profit organizations
    • Epilogue
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