Fundamentals of cost accounting. /
Michael W. Maher, William N. Lanen, Madhav V. Rajan.
- 1st ed.
- New York : McGraw-Hill/Irwin, c2006.
- xxvi, 580 p. : ill. (some col.) ; 29 cm.
Includes index.
Contents: Introduction and overview: Cost accounting: information for decision making -- Cost concepts and behaviour -- Cost analysis and estimation: Fundamentals of cost analysis for decision making -- Cost estimation -- Cost management systems: Fundamentals of product and service costing -- Job costing -- Process costing -- Activity-based costing -- Fundamentals of cost management -- Service department and joint cost allocation -- Management control systems: Fundamentals of management control systems -- Planning and budgeting -- Business unit performance measurement -- Transfer pricing -- Fundamentals of variance analysis -- Special topic in variance analysis -- Nonfinancial and multiple measure of performance evaluation -- Appendix.