cost accounting

Cost Accounting: Foundations & Evolutions

Michael Kinney, Janice Prather-Kinsey and Cecily Raiborn



1  Introduction to Cost Accounting

2  Cost Terms and Cost Behaviors

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

3  Predetermined Overhead Rates, Flexible Budgets and Absorption/Variable Costing

Job Order Costing
Variable Cost Income and Absorption
    Cost Income Statement

4  Job Order Costing

Job Order Costing

5  Activity-Based Management and Activity-Based Costing

Activity Based Costing

6  Process Costing

Process Costing
Process Costing – Spoilage

7  Standard Costing and Variance Analysis

Variable Cost Variance Analysis
 Fixed O/H Variance Analysis

8  The Master Budget

Comprehensive Master Budget

9  Break-Even Point and Cost-Volume-Profit Analysis

Cost Volume Profit Analysis

10  Relevant Information for Decision-Making

Short Term Decision Making

11  Allocation of Joint Costs and Accounting for By-Products

Joint Costs – By Product Costs

12  Introduction to Cost Management Systems

13  Responsibility Accounting and Transfer Pricing in Decentralized Organizations

Transfer Pricing
Allocating Costs – Responsibility Accounting

14  Capital Budgeting

See Capital Investing – Managerial Accounting Website

15  Managing Costs and Uncertainty

16  Implementing Quality Concepts

17  Inventory and Production Management

18  Emerging Management Practices

19  Performance Measurement, Balanced Scorecards and Performance Rewards

Performance Measurement – Balance Scorecard




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