cost accounting

Cost Management: Measuring, Monitoring, Motivating Performance

Eldenburg & Wolcott



1  The Role of Accounting Information

2  Cost Function

Product & Period Costs
Cost Behavior – Fixed, Variable and Mixed

3  Cost Volume Profit Analysis

Cost Volume Profit Analysis

4  Relevant Costs for Non-Routine Operating Decisions

Short Term Decision Making

5  Job Costing

Job Costing

6  Process Costing

Process Costing
Process Costing – Spoilage

7  Activity Based Costing

Activity Based Costing

8  Measuring and Assigning Support Department Costs

Allocating Costs – Responsibility Accounting

9  Joint Products and By Product Costing

Joint Products  /  By Products

10  Static and Flexible Budgets

11  Standard Costs and Variance Analysis

Variable Cost Variance Analysis
Fixed O/H Variance Analysis

12  Strategic Investment Decisions

 Capital Investments – Managerial Accounting Website

13  Joint Management of Revenues/Costs

Transfer Pricing

14  Measuring and Assigning Costs for Income Statements

Variable Costing and Absorption Costing Income Statements

15  Performance Evaluation and Comp.

Segment Reporting




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