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Cost Accounting: An Asia Edition
作  /  譯    者 : Carter,改編者 黃金發,周盛德
I S B N -  13 : 9789814591317
I S B N -  10 : 9814591319
類             別: 成本會計
版             次: 1 版
年             份: 2015
規             格: 643 頁
出     版     商: Cengage Learning
教師教學配件: 教學資源光碟(PowerPoint/習題解答)
     

Cost Accounting: An Asia Edition illustrates and explains the cost concepts and objectives, cost accumulation, planning and control of costs, budgeting and standard costs, and analysis of cost and profit at the corporate or individual entity level by using the most updated set of IFRS. In addition to its grounding in the currently educational curriculum, a number of features make this book unique:
1.Simplification the accounting process, readers can clarity and understandability of the book.
2.Exceptionally strong emphasis on managerial uses of cost information.
3.Emphasis on real-life cases to help readers digest and understand the IFRS
4.Including CPA exams over the years, in order to enable readers to cope with future exams

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 COSTS
Ch 9 Materials: Controlling, Costing, and Planning
Ch10 Labor: Controlling and Accounting for Costs
Ch11 Factory Overhead: Departmentalization, Planned, Actual, and Applied
Ch12 Responsibility Accounting and Reporting
Ch13 Activity Accounting: Activity-Based Costing and Activity-Based Management

PART Ⅳ: BUDGETING AND STANDARD COSTS
Ch14 Budgeting: Profits, Sales, Costs, and Expenses
Ch15 Budgeting: Capital Expenditures, Research and Development Expenditures, and Cash
Ch16 Standard Costing: Setting Standards and Analyzing Variances
Ch17 Standard Costing: Incorporating Standards into the Accounting Records

PART Ⅴ:ANALYSIS OF COSTS AND PROFIT
Ch18 Direct Costing, Cost-Volume-Profit Analysis
Ch19 Differential Cost Analysis
Ch20 Planning for Capital Expenditures
Ch21 Economic Evaluation of Capital Expenditures
Ch22 Decision Making Under Uncertainty
Ch23 Profit Performance Measurements and Intracompany Transfer Pricing

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

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