William N. Lanen,
University of Michigan Shannon W. Anderson,
Rice University Michael W. Maher,
University of California at Davis Graduate School
ISBN: 007352672x Copyright year: 2008
Table of Contents
Introduction and Overview One Cost Accounting: Information for Decision Making 2 Two Cost Concepts and Behavior 34
Cost Analysis and Estimation Three Fundamentals of Cost-Volume-Profit Analysis 76 Four Fundamentals of Cost Analysis for Decision Making 102 Five Cost Estimation 142
Cost Management Systems Six Fundamentals of Product and Service Costing 184 Seven Job Costing 210 Eight Process Costing 246 Nine Activity-Based Costing 286 Ten Fundamentals of Cost Management 326 Eleven Service Department and Joint Cost Allocation 360
Management Control Systems Twelve Fundamentals of Management Control Systems 400 Thirteen Planning and Budgeting 432 Fourteen Business Unit Performance Measurement 472 Fifteen Transfer Pricing 504 Sixteen Fundamentals of Variance Analysis 536 Seventeen Additional Topics in Variance Analysis 580 Eighteen Nonfinancial and Multiple Measures of Performance 610
Appendix Capital Investment Decisions: An Overview A-1
Glossary G-1
Photo Credits C-1
Index I-1
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2008 McGraw-Hill Higher Education