cost accounting

Fundamentals of Cost Accounting

Lanen, Anderson, Maher



1  Cost Accounting: Information for Decision Making

2  Cost Concepts and Behavior

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

3  Fundamentals of Cost Volume Profit Analysis

Cost Volume Profit Analysis

4  Fundamentals of Cost Analysis for Decision Making

Short Term Decision Making

5   Cost Estimation

6  Fundamentals of Product and Service Costing

Job Costing

7  Job Costing

Job Costing

8  Process Costing

Process Costing

9  Activity-Based Costing

Activity Based Costing

10  Fundamentals of Cost Management

Activity Based Costing

11  Service Department and Joint Cost Allocation

Joint Products – By Products
Allocating Costs – Responsibility                         Accounting

12  Fundamentals of Management Control

Segment Reporting

13  Planning and Budgeting

Comprehensive Master Budgets

14 Business Unit Performance Measurement

Performance Measurement – Balance Scorecard

15 Transfer Pricing

 Transfer Pricing

16  Fundamentals of Variance Analysis
17  Additional Topics of Variance Analysis

Variable Cost Variance Analysis
Fixed O/H Variance Analysis




All material on this web site is copyrighted and the exclusive property of the author.  It may not be reproduced or distributed in any form without prior written permission from the author.