
Fundamentals of Cost Accounting, 6th Edition
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Developing Skills for the Classroom and Beyond: Fundamentals of Cost Accounting is a cost accounting text that lets the student see the development of cost accounting tools and techniques as a natural response to decision making. By learning this intuition, students will have an easier time understanding new developments that arise during their careers. Procedural Approach: The material in the text is presented from the perspective of both the preparer of information as well as those who will use the information. This allows both accounting majors and those students planning other careers will appreciate the issues in preparing and using the information. Updated Discussions: The sixth edition has been updated to include new discussion on the links between activity-based cost management and lean manufacturing and lean accounting, as well as new discussion on strategy and performance.
INTRODUCTION AND OVERVIEW
Ch. 1 Cost Accounting: Information for Decision Making
Ch. 2 Cost Concepts and Behavior
COST ANALYSIS AND ESTIMATION
Ch. 3 Fundamentals of Cost-Volume-Profit Analysis
Ch. 4 Fundamentals of Cost Analysis for Decision Making
Ch. 5 Cost Estimation
COST MANAGEMENT SYSTEMS
Ch. 6 Fundamentals of Product and Service Costing
Ch. 7 Job Costing
Ch. 8 Process Costing
Ch. 9 Activity-Based Costing
Ch. 10 Fundamentals of Cost Management
Ch. 11 Service Department and Joint Cost Allocation
MANAGEMENT CONTROL SYSTEMS
Ch. 12 Fundamentals of Management Control Systems
Ch. 13 Planning and Budgeting
Ch. 14 Business Unit Performance Measurement
Ch. 15 Transfer Pricing
Ch. 16 Fundamentals of Variance Analysis
Ch. 17 Additional Topics in Variance Analysis
Ch. 18 Performance Measurement to Support Business Strategy
Appendix Capital Investment Decisions: An Overview


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