Cost Accounting – Cecily A. Raiborn, Michael R. Kinney – 9th Edition


The ninth edition of Kinney/Raiborn’s : AND EVOLUTIONS provides in-depth coverage of current cost management concepts and procedures in a straightforward and reader-friendly framework.

The clean, concise presentation of and the updated illustrations reinforce and clarify the topics that readers traditionally struggle with most. In addition, real-world examples and ethical coverage are woven into the text so readers immediately see the relevance of the cost accountant’s role in decisions and learn to go beyond the numbers and think critically.

Ensure mastery of the procedural and decision-making skills needed for future success with the Comprehensive Review Module, an array of newly improved end of chapter assignments, and the powerful, newly enhanced CengageNOW online and teaching system.

Table of Contents

1. Introduction to Cost Accounting.
2. Cost Terminology and Cost Behaviors.
3. Predetermined Overhead Rates, Flexible Budgets, and Absorption/Variable Costing.
4. Activity-Based Management and Activity-Based Costing.
5. Job Order Costing.
6. Process Costing.
7. Standard Costing and Variance Analysis.
8. The Master Budget.
9. Break-Even Point and Cost-Volume Profit Analysis.
10. Relevant Information for Decision Making.
11. Allocation of Joint Costs and Accounting for By-Products.
12. Introduction to Cost Management Systems.
13. Responsibility Accounting and Transfer Pricing.
14. Performance Measurement, Balanced Scorecards, and Performance Rewards.
15. Capital Budgeting.
16. Managing Costs and Uncertainty.
17. Implementing Quality Concepts.
18. Inventory and Production Management.
19. Emerging Management Practices.

Appendix A. Present Value Tables.
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