Cost accounting /
Edward B. Deakin, Michael W. Maher.
- 3rd edition
- Homewood, IL : Irwin, c1991.
- xxiii, 1059 p. : ill. (some col.) ; 26 cm.
Part I. Cost accounting: Its nature and usefulness 1. Cost accounting: Its nature and usefulness 2. Cost concepts and behavior 3. Accounting for cost flows: Cost accounting 4. Cost allocation concepts 5. Allocating service department costs 6. Allocating joint costs 7. Job costing 8. Process costing 9. Variable costing
Part II. Differential costs for decision making 10. Cost estimation 11. Cost-volume profit analysis 12. Differential cost analysis 13. Multiple product analysis 14. Inventory management costs 15. Capital investment cash flow 16. Capital investment models
Part III. Cost data for performance evaluation 17. The master budget 18. Using budget for performance evaluation and control 19. Production cost variations 20. Standard costing 21. Mix, yield and revenue variances 22. Decentralization and performance evaluation 23. Transfer pricing
Part IV. The impact of uncertainty on cost analysis 24. Decision making under uncertainty 25. Variance investigation 26. Information economics Appendices