Cost Management: Measuring, Monitoring, and Motivating Performance, Third Canadian Binder Ready Version
April 2016, ©2017
Cost Management: Measuring, Monitoring, and Motivating Performance, Third Canadian Edition was written to help students learn to appropriately apply cost accounting methods in a variety of organizational settings. To achieve this goal, students must also develop professional competencies, such as strategic/critical thinking, risk analysis, decision making, ethical reasoning and communication. This is in line with the CPA curriculum and the content of this edition and the problem materials is mapped to the CPA. Many students fail to recognize the assumptions, limitations, behavioural implications, and qualitative factors that influence managerial decision making. The textbook is written in an engaging step-by-step style that is accessible to students. The authors are proactive about addressing the challenges that instructors and students face in their teaching and learning endeavors. They utilize features such as realistic examples, real ethical dilemmas, self-study problems and unique problem material structured to encourage students to think about accounting problems and problem-solving more complexly.
2 Cost Concepts, Behaviour, and Estimation 40
3 Cost-Volume-Profit Analysis 94
4 Relevant Information for Decision Making 142
5 Job Costing 200
6 Process Costing 250
7 Activity-Based Costing and Management 298
8 Measuring and Assigning Support Department Costs 350
9 Joint Product and By-product Costing 400
10 Static and Flexible Budgets 438
11 Standard Costs and Variance Analysis 498
12 More Variances: Revenue, Contribution Margin, and Advanced Production Variances 544
13 Strategic Investment Decisions 576
14 Pricing Decisions 626
15 Strategic Management of Costs 666
16 Inventory Management 700
17 Measuring and Assigning Costs for Income Statements 718
18 Performance Evaluation and Compensation 768
19 Strategic Performance Measurement 802
20 Sustainability Accounting 854
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