Diseñado para un curso de introducción a nivel de pregrado o de postgrado, este dinámico texto presenta un enfoque actualizado del mundo real para la Contabilidad de Costos.

, 14e demuestra los fundamentos y la de los de contabilidad y métodos alternativos. El texto hace hincapié en el uso de la información contable en la planificación y el control de los de negocio, y en el apoyo a una variedad de decisiones de gestión.

Los autores Carter y Usry son distinguidos por proferir una consideración específica a la toma de decisiones y cuestiones de comportamiento humanos.

TABLA DE CONTENIDO
Part 1. Costs: Concepts and Objectives.
1. Management, the Controller, and Cost Accounting.
2. Cost Concepts and the Cost Accounting Information System.
3. Cost Behavior Analysis.

Part 2. Cost Accumulation.
4. Cost Systems and Cost Accumulation.
5. Job Order Costing.
6. Process Costing.
7. The Cost of Quality and Accounting for Production Losses.
8. Costing By-Products and Joint Products.

Part 3: Planning and Control of Cost.
9. Materials: Controlling, Costing, and Planning.
10. Just-in-Time and Backflushing.
11. Labor: Controlling and Accounting for Costs.
12. Factory Overhead: Planned, Actual, and Applied.
13. Factory Overhead: Departmentalization.
14. Activity Accounting: Activity-Based Costing and Activity-Based Management.

Part 4: Budgeting and Standard Costs.
15. Budgeting: Profits, Sales, Costs, and Expense.
16. Budgeting: Capital Expenditures, Research and Development Expenditures, and Cash; PERT/Cost.
17. Responsibility Accounting and Reporting.
18. Standard Costing: Setting Standards and Analyzing Variances.
19. Standard Costing: Incorporating Standards into the Accounting Records.

Part 5: Analysis of Costs and Profits.
20. Direct Costing, CVP, and the Theory of Constraints.
21. Differential Cost Analysis.
22. Planning for Capital Expenditures.
23. Economic Evaluation of Capital Expenditures.
24. Decision-Making Under Uncertainty.
25. Marketing Expense and Profitability Analysis.
26. Profit Performance Measurements and Intracompany Transfer Pricing.

Título Original: Cost Accounting
Autor/es: William K. Carter
Edición: 14va Edición
ISBN: 0759338094 | 9780759338098
Tipo: Solucionario
Formato: PDF
Idioma: Inglés
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