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Cost Accounting (Original)
作  /  譯    者 : William K. Carter
I S B N -  13 : 9780759338098
I S B N -  10 : 0759338094
類             別: 成本會計
版             次: 14 版
年             份: 2006
規             格: 960 頁
出     版     商: South Western
教師教學配件: 教學資源光碟(含:題庫、解答)
     

本書為成本會計領域之經典書籍,屬於大學與研究所入門等級皆適用之教材,本書傳達最新、最實務性的成本會計內容,並介紹兩種不同會計系統與方法之基礎與原理。本書強調,會計資訊使用在商業系統之規劃與控制用途、以及在許多不同管理決策上所發揮之功用。本書內容尚包含有決策之特殊觀點以及人為因素之影響。
此外還具有以下特點:
1.章末單元內包含該章相關概念與技巧,包括許多美國會計師協會(American Institute of Certified Public Accountants,簡稱AICPA)所提供之考題;另外也整合了許多値得探究深思的問題討論與練習,幫助讀者對於內容有更深一層的理解。
2.每章習題有大幅更新改寫,提升討論與增加小組作業的機會。較重要之特選章節中,有幾乎1/2部分的更新,反映成本基礎會計在實務上的運用情形。
3.許多章節在內容上也經修訂改寫,大幅增進用詞表達上的清晰與簡潔程度。改良後的內容在作業基礎成本制的相關內容上,能協助教師與讀者更全面的內容理解,並作例題之研討。

PART I: COSTS: CONCEPTS AND OBJECTIVES
Ch 1 Management, the Controller, and Cost Accounting
Ch 2 Cost Concepts and the Cost Accounting Information System
Ch 3 Cost Behavior Analysis

PART II: COST ACCUMULATION
Ch 4 Cost Systems and Cost Accumulation
Ch 5 Job Order Costing
Ch 6 Process Costing
Ch 7 The Cost of Quality and Accounting for Production Losses
Ch 8 Costing By-Products and Joint Products

PART III: PLANNING AND CONTROL OF COST
Ch 9 Materials: Controlling, Costing, and Planning
Ch10 Just-in-Time and Backflushing
Ch11 Labor: Controlling and Accounting for Costs
Ch12 Factory Overhead: Planned, Actual, and Applied
Ch13 Factory Overhead: Departmentalization
Ch14 Activity Accounting: Activity-Based Costing and Activity-Based Management

PART IV: BUDGETING AND STANDARD COSTS
Ch15 Budgeting: Profits, Sales, Costs, and Expense
Ch16 Budgeting: Capital Expenditures, Research and Development Expenditures, and Cash; PERT/Cost
Ch17 Responsibility Accounting and Reporting
Ch18 Standard Costing: Setting Standards and Analyzing Variances
Ch19 Standard Costing: Incorporating Standards into the Accounting Records

PART V: ANALYSIS OF COSTS AND PROFITS
Ch20 Direct Costing, CVP, and the Theory of Constraints
Ch21 Differential Cost Analysis
Ch22 Planning for Capital Expenditures
Ch23 Economic Evaluation of Capital Expenditures
Ch24 Decision-Making Under Uncertainty
Ch25 Profit Performance Measurements and Intracompany Transfer Pricing

◎作者:William K. Carter
 現職:University of Virginia

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