This must-have reference covers all of the major areas of cost accounting and analysis including product costing, relevant costs, cost-volume analysis, performance evaluation, transfer pricing, and capital budgeting.
- Includes methods of reorganizing, classifying, allocating, aggregating, and reporting actual costs and comparing them with standard costs.
- Equips experienced cost accountants with a reference tool and students with a thorough textbook.
- Provides numerous examples, succinct language, chapter review, glossary, and appendices.
- Includes an abundance of exercises, many of which are based on exam questions from the CPA and CMA exams.
Table of Contents
- Preface.
- About the Authors.
- Chapter 1. The Changing role of the CFO: From Accounting to Accountable.
- Part One. Funding.
- Chapter 2. Capital Structure Decisions.
- Chapter 3. Types of Debt Financing.
- Chapter 4. Equity Funding.
- Chapter 5. Structured Financing: Asset
- Securitization and Structured Notes.
- Part Two. Strategy, Taxes, and risk Management.
- Chapter 6. Strategy and Financial Planning.
- Chapter 7. Basics of Corporate Taxes and Tax risk Management.
- Chapter 8. Corporate Risk Management.
- Part Three. Performance Evaluation.
Chapter 9. Financial Ratio Analysis.
- Chapter 10. Cash Flow Analysis.
- Chapter 11. Decentralized Operations and responsibility Accounting.
- Chapter 12. Responsibility Center Performance Evaluation.
- Chapter 13. Transfer Pricing.
Part Four. Asset Management.
- Chapter 14. Capital Budgeting and Cash Flow Analysis.
- Chapter 15. Capital Budgeting Techniques.
- Chapter 16. Capital Budgeting and Risk.
- Chapter 17. Leasing.
- Chapter 18. Managing Short-Term Assets.
Part Five. Cost and Managerial Accounting.
- Chapter 19. Classifying Costs.
- Chapter 20. Costing and Control of Materials, Labor, and Factory Overhead.
- Chapter 21. Job Order and Process Costing.
- Chapter 22. Joint Product and Byproduct Costing.
- Chapter 23. Master Budget.
- Chapter 24. Standard Costing.
- Chapter 25. Direct and Absorption Costing.
- Index.