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Fundamentals of Cost Accounting

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Fundamentals of Cost Accounting

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Fundamentals of Cost Accounting by William N Lanen
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This title presents a direct, realistic, and efficient way to learn cost accounting. Fundamentals is short (approximately 700 pages) making it easy to cover in one semester. The authors have kept the text concise by focusing on the key concepts students need to master. Opening vignettes and In Action boxes show realistic applications of these concepts throughout. All chapters end with a 'Debrief' that links the topics in the chapter to the decision problem faced by the manager in the opening vignette. Comprehensive end-of-chapter problems provide students with all the practice they need to fully learn each concept.

Table of Contents

Introduction and Overview 1 Cost Accounting: Information for Decision Making 2 Cost Concepts and Behavior Cost Analysis and Estimation 3 Fundamentals of Cost-Volume-Profit Analysis 4 Fundamentals of Cost Analysis for Decision Making 5 Cost Estimation Cost Management Systems 6 Fundamentals of Product and Service Costing 7 Job Costing 8 Process Costing 9 Activity-Based Costing 10 Fundamentals of Cost Management 11 Service Department and Joint Cost Allocation Management Control Systems 12 Fundamentals of Management Control Systems 13 Planning and Budgeting 14 Business Unit Performance Measurement 15 Transfer Pricing 16 Fundamentals of Variance Analysis 17 Additional Topics in Variance Analysis 18 Nonfinancial and Multiple Measures of Performance Appendix: Capital Investment Decisions: an Overview

Author Biography

William Lanen is Professor of Accounting at the University of Michigan Business School. He holds degrees in economics from the University of California, Berkeley, and Purdue University and earned a PhD in accounting from the Wharton School of the University of Pennsylvania.
Release date Australia
February 1st, 2010
Country of Publication
United States
3rd Revised edition
Illustrations (chiefly col.)
McGraw Hill Higher Education
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