Cost Accounting – Cecily A. Raiborn, Michael R. Kinney – 8th Edition


When people see something impressive—a bridge arching high over a canyon, a space probe touching down on a distant planet, a graceful curlicue ramp on a freeway, a motion picture (so real you think you ’ re there!), or a nifty the size of your hand—they wonder “ how did they do that? ” By they , of course, they are referring to the creators, designers, and builders, the people who thought up and actually made those things. Seldom do they wonder about the managers , the people who organized and lead the efforts that brought those wondrous things from a concept or idea into reality and without whose talent, skills, and hard work most neat ideas would never amount to anything. This book is about the managers—project managers, the mostly unsung heroes of and technology who stand outside the public eye but are behind practically every collective effort to create, develop, or produce something.

Although the project manager is but one of numerous people involved in the shaping of each of society ’ s products, systems, and artifacts, he (or she) is usually the one in the middle, the one who gets all of the others involved and then organizes and directs their efforts so everything will come out right. Sometimes, though rarely, the manager and the creator happen to be the same: Burt Rutan, Woody Allen, and Gutzon Borglum are examples; their life work—in aerospace, motion pictures, and monumental sculptures, respectively—represent not only creative or technological genius, but leadership and talent as well.

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Table of Contents

Chapter 1 Introduction to Cost Accounting 1
Chapter 2 Cost Terminology and Cost Behaviors 24
Chapter 3 Predetermined Overhead Rates, Flexible Budgets, and Absorption/Variable Costing 66
Chapter 4 Activity-Based Management and Activity-Based Costing 113
Chapter 5 Job Order Costing 162
Chapter 6 Process Costing 210
Chapter 7 Standard Costing and Variance Analysis 263
Chapter 8 The Master Budget 323
Chapter 9 Break-Even Point and Cost-Volume-Pro t Analysis 381
Chapter 10 Relevant Information for Decision Making 424
Chapter 11 Allocation of Joint Costs and Accounting for By-Product/Scrap 475
Chapter 12 Introduction to Cost Management Systems 516
Chapter 13 Responsibility Accounting, Support Department
Chapter 14 Performance Measurement, Balanced Scorecards, and Performance Rewards 598
Chapter 15 Capital Budgeting 650
Chapter 16 Managing Costs and Uncertainty 695
Chapter 17 Implementing Quality Concepts 740
Chapter 18 Inventory and Production Management 785
Chapter 19 Emerging Management Practices

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