Cost accounting: accumulation, analysis, and use. /
Maurice L. Hirsch, Jr. and Joseph G. Louderback.
- 3rd ed.
- Cincinnati, Ohio : College Division, South-Western Pub. Co., c1992.
- xxiii, 1064 p. : ill. ; 24 cm.
Louderback's name appears first on the earlier edition.
Includes bibliographical references and index.
Contents: Cost accounting for planning and decision making: Introduction -- Cost - volume - profit relationship and analysis -- Cost anaysis and forecasting -- Product costing: Costing of products: two needs -- Product costing: financial accounting -- Standard costs and variances -- Standard costing -- Variables costing: Managerial accounting for planning and decision making -- Allocation _ support departments -- Allocation: joint products -- Tactical decision making -- Capital budgeting decisions -- Capital asset acquisitions - advanced considerations -- Budgeting: analytical and technical aspects -- Divisional performance evluation : Decentralization: Operational control --Transfer pricing -- Performance analysis -- Keys areas for further study: Operational control - inventories -- Variance investigation and reporting -- The Learning effect -- Appendix A: Tables -- Appendix B: Guidelines for case and memorandum preparation -- Appendix C: Selected references.