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This dynamic text provides a practical, real-world approach to cost accounting, including substantial coverage of recent developments. COST ACCOUNTING, 12TH provides the essential background for those who will use accounting information as well as those who will prepare it. This edition continues the book's successful framework with early chapters devoted to thorough treatment of the elements of cost. Planning and control are recurring themes throughout the text as the authors provide special attention to decision-making and human behavioral considerations.
Management Accounting, 5e. integrates coverage of both traditional topics (such as job-order and process costing) and more innovative topics (such as strategic cost analysis, activity-based tactical decision making, productivity measurement and control, quality cost management, theory of constraints, process value analysis and international topics). This approach emphasizes that changing conditions often require a change in cost management systems.
This book provides the most practical, real-world presentation of cost accounting on the market by blending a traditional and proven method of teaching Cost Accounting with the integration of innovative topics. A flexible organization and clear presentation allows the user to clearly understand difficult topics. The revised organizational structure streamlines chapter materials as well as reduces redundancy between cost accounting and other business courses.