cost accounting

Fundamentals of Cost Accounting

Michael Maher, William Lanen and Madhav Ranjan



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 Analysis

Cost Volume Profit Analysis

4  Cost Estimation

Job Costing

5  Fundamentals of Product and Service Costing

Job Costing

6  Job Costing

Job Costing

7  Process Costing

Process Costing

8  Activity-Based Costing

Activity Based Costing

9  Fundamentals of Cost Management

10  Service Department and Joint Cost Allocation

Joint Products – By Products
Allocating Costs – Responsibility                         Accounting

11  Fundamentals of Management Control Systems

12  Planning and Budgeting

Comprehensive Master Budgets

13  Business Unit Performance Measurement

Performance Measurement – Balance Scorecard

14  Transfer Pricing

Transfer Pricing

15  Performance Evaluation: Variances

Variable Cost Variance Analysis
Fixed O/H Variance Analysis

16  Nonfinancial and Multiple Measures of Performance Evaluation




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