Description
Ein umfassendes Nachschlagewerk zu allen Fragen aus dem Bereich der Kostenrechnung. Es behandelt detailliert alle Aspekte fr das Aufstellen von Kostenrechnungssystemen und erlutert, wie diese funktionieren, wie man Ergebnisse interpretiert und wie die gewonnenen Informationen genutzt werden knnen. “Cost Accounting” ist das einzige Handbuch zur Kostenrechnung, das man je braucht, denn es enhlt eine Liste der hufigsten Kostenrechnungsprobleme und empfohlene Lsungen. Darber hinaus bietet es Fallstudien und Musterjournalbuchungen zu den meist gestellten Fragen im Bereich der Kostenrechnung und ein Verzeichnis zur Terminologie der Kostenrechnung. Preface. Introduction. PURPOSE OF COST ACCOUNTING. Role of Cost Accounting. Cost Accountant’s Job. Impact of Ethics on the Cost Accountant. COSTING SYSTEMS AND DATA COLLECTION. Using Data Systems to Collect Costing Information. Timekeeping and Payroll. Chart of Accounts. Selecting and Installing Cost Accounting Software. Paper-Based Documents in the Modern Costing System. COSTING METHODOLOGIES. Job Costing. Process Costing. Direct Costing. Standard Costing. LIFO, FIFO, and Average Costing. Throughput Costing. Joint and By-product Costing. Activity-Based Costing. Target Costing. Costing Systems Summary. USING COSTS IN PRICING, VARIANCE, AND OPERATIONAL ANALYSIS. Cost Variances. Waste: Spoilage, Rework, and Scrap. Cost-Volume-Profit Analysis. Analysis Reporting. MANAGING COSTS. Cost Controls and Feedback Loops. Capital Budgeting. Capacity Management. Impact of Manufacturing Resources Planning on Cost Accounting. Impact of Just-in-Time Systems on Cost Accounting. Cost of Quality. Cost Variability. PRICING ISSUES. Transfer Pricing. Pricing Decisions and Laws. OTHER TOPICS. Corporate Strategy and Cost Accounting. Benchmarking. Valuing Inventory. Costing Best Practices. Cost Budgeting. Cost Accounting for Services. Cost Accounting with an Electronic Spreadsheet. Cost Accounting and Taxes. Fraud in Cost Accounting. Glossary. Bibliography. Index.
