DescriptionHandbook of Cost Management, Second Edition covers all of the essential topics in cost management and accounting. It includes conventional topics, such as job costing and cost allocation, as well as such current topics as balanced scorecard, economic value added, logistics and marketing cost, theory of constraints, inter-organizational costing, and the cost of quality.
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About the Editors.
1. Glossary of Cost Management Concepts (Roman L. Weil).
2. Economic Concepts of Cost in Managerial Accounting (Gordon Shillinglaw and Roman L. Weil).
3. Different Costs for Different Purposes (Russell A. Taussig and Roman L. Weil).
4. Accounting Magic (Roman L. Weil).
5. Mathematical Concepts in Cost Accounting (Joel S. Demski).
6. Activity-Based Costing and Management (Michael W. Maher).
7. Target Costing for New Product Development.
8. Kaizen Costing for Existing Products (Robin Cooper and Regine Slagmulder).
9. Interorganizational Costing (Robin Cooper and Regine Slagmulder).
10. Costs and Benefits of Quality Improvement (Christopher D. Ittner and David F. Larcker).
11. Logistics and Marketing Costs (James M. Reeve).
12. Estimating Cost Behavior (Michael W. Maher and M. Laurentius Marais).
13. Spoilage, Waste, and Scrap, Including Green Accounting (William N. Lanen).
14. Job, Process, and Operations Costing (Michael W. Maher).
15. Standard Costing Systems (James A. Largay III).
16. Allocations of Cost and Revenue (Roman L. Weil)
17. Cost-Volume-Profit Analyses (Nicholas Dopuch and Michael W. Maher).
18. Forecasting Pro Formal Financial Statements (James M. Wahlen).
19. Operating Budgets and Budgeting-Benefits and Costs (Michael D. Shields).
20. Theory of Constraints (Eric Noreen).
21. Capital Budgeting: Concepts and Methods (Roman L. Weil).
22. Capital Budgeting: Implementation (Roman L. Weil).
23. Compound Interest: Concepts and Applications (Roman L. Weil).
24. Performance Evaluation in Decentralized Organizations (Michael W. Maher).
25. The Balanced Scorecard and Nonfinancial Performance Measures (Michael W. Maher).
26. Economic Value Added (EVA®) (James J. Wallace).
27. Transfer Pricing (Michael W. Maher).
28. A Managerial Accounting Guide for Nonprofit Managers (Leslie G. Eldenburg and Naomi Soderstrom).
29. Introduction to Costs in Litigation (Elizabeth A. Evans).
30. The Historical Development of Management Accounting (Richard Vangermeersch and Henry R. Schwarzbach).
31. Corporate Scandals: The Accounting Underpinnings (Kathleen Fitzgerald and Roman L. Weil).
Appendix: Compound Interest, Present Value, and Annuity Tables.
- A valuable tool for students of accounting to gain a better understanding of the language and methods of cost management and accounting.
- Provides coverage of both the current and the conventional topics in cost accounting and management.