Ralph S. Polimeni
Published: 1999-08
Total Pages: 0
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Our primary reason for writing this book was to produce a text that can be easily understood by students and still provide comprehensive coverage of the topics generally found in a cost accounting text. To achieve this goal, we have included extensive illustrations in each chapter and eliminated unnecessary words and details. Every chapter includes the following additional sections to aid the student in understanding the subject matter: chapter review, glossary, comprehensive summary problems with solutions, and assignment materials in the form of questions, multiple choice, exercises, and problems. Whenever applicable, assignment material was adapted from C.P.A. and C.M. A. examinations. Many chapters also include an appendix providing information beyond the scope of that which is normally presented in a cost accounting text. Fundamental concepts and techniques are covered in depth before a student is exposed to the more complex areas of cost accounting. To ensure a solid foundation, this text presents a thorough coverage of product costing. A second part, Cost Accounting: Concepts and Applications for Managerial Decision Making (which includes Chapter ( followed by Chapter 14-24), deals mainly with performance evaluation and managerial decision making. We feel it is vital for students to have a thorough understanding of product costing before they can attempt to analyze the data produced from today's sophisticated cost accounting systems.