Description
Handbook of Cost Management, Second Edition covers all of the essential topics in cost management and accounting. It includes conventional topics, such as job costing and cost allocation, as well as such current topics as balanced scorecard, economic value added, logistics and marketing cost, theory of constraints, inter-organizational costing, and the cost of quality.
Chapter
Chapter 3: DIFFERENT COSTS FOR DIFFERENT PURPOSES*
pp.:
175 – 193
Chapter 4: ACCOUNTING MAGIC
pp.:
193 – 205
Chapter 5: MATHEMATICAL CONCEPTS IN COST ACCOUNTING
pp.:
205 – 215
Chapter 6: ACTIVITY-BASED COSTING AND MANAGEMENT
pp.:
215 – 235
Chapter 7: TARGET COSTING FOR NEW PRODUCT DEVELOPMENT*
pp.:
235 – 261
Appendix 7A: TARGET COSTING EQUATIONS AND GLOSSARY
pp.:
261 – 287
Chapter 8: KAIZEN COSTING FOR EXISTING PRODUCTS
pp.:
287 – 289
Chapter 9: INTERORGANIZATIONAL COSTING*
pp.:
289 – 307
Chapter 10: COSTS AND BENEFITS OF QUALITY IMPROVEMENT
pp.:
307 – 331
Chapter 11: LOGISTICS AND MARKETING COSTS
pp.:
331 – 347
Chapter 12: ESTIMATING COST BEHAVIOR
pp.:
347 – 369
Chapter 13: SPOILAGE, WASTE, AND SCRAP, INCLUDING GREEN ACCOUNTING*
pp.:
369 – 385
Chapter 14: JOB, PROCESS, AND OPERATIONS COSTING
pp.:
385 – 407
Chapter 15: STANDARD COST SYSTEMS
pp.:
407 – 443
Chapter 16: ALLOCATIONS OF COST AND REVENUE*
pp.:
443 – 483
Appendix 16A: STEP-DOWN AND RECIPROCAL METHODS FOR ALLOCATING SERVICE DEPARTMENT COSTS9
pp.:
483 – 496
Chapter 17: COST-VOLUME-PROFIT ANALYSES*
pp.:
496 – 501
Chapter 18: FORECASTING PRO FORMA FINANCIAL STATEMENTS*
pp.:
501 – 521
Chapter 19: OPERATING BUDGETS AND BUDGETING — BENEFITS AND COSTS*
pp.:
521 – 557
Chapter 20: THEORY OF CONSTRAINTS*
pp.:
557 – 591
Chapter 21: CAPITAL BUDGETING: CONCEPTS AND METHODS
pp.:
591 – 605
Chapter 22: CAPITAL BUDGETING: IMPLEMENTATION*
pp.:
605 – 629
Chapter 23: COMPOUND INTEREST: CONCEPTS AND APPLICATIONS
pp.:
629 – 645
Chapter 24: PERFORMANCE EVALUATION IN DECENTRALIZED ORGANIZATIONS
pp.:
645 – 663
Chapter 25: THE BALANCED SCORECARD AND NONFINANCIAL PERFORMANCE MEASURES
pp.:
663 – 675
Chapter 26: ECONOMIC VALUE ADDED (EVA
pp.:
675 – 687
Chapter 27: TRANSFER PRICING
pp.:
687 – 701
Chapter 28: A MANAGERIAL ACCOUNTING GUIDE FOR NONPROFIT MANAGERS*
pp.:
701 – 715
Chapter 29: INTRODUCTION TO COSTS IN LITIGATION
pp.:
715 – 739
Chapter 30: THE HISTORICAL DEVELOPMENT OF MANAGEMENT ACCOUNTING
pp.:
739 – 749
Chapter 31: CORPORATE SCANDALS: THE ACCOUNTING UNDERPINNINGS
pp.:
749 – 777
Appendix A: COMPOUND INTEREST, PRESENT VALUE, AND ANNUITY TABLES
pp.:
777 – 827