Deakin, Edward B.

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




Includes bibliographical references and index.

0256069190

90004645


Cost accounting.

657.42 / DEA