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Controller’s Guide to Costing成本计算控制者指南书籍详细信息
- ISBN：9780471713944
- 作者：暂无作者
- 出版社：暂无出版社
- 出版时间：2005-02
- 页数：183
- 价格：477.00
- 纸张：胶版纸
- 装帧：精装
- 开本：16开
- 语言：未知
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- TAG：暂无
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内容简介：
The modern corporate controller has many duties，including budgeting，tax planning，dealing with auditors，creating financial statements，and monitoring control systems。 All are important，but at the core of the controller’s job is a thorough understanding of a company’s cost structure。 Without this knowledge base，the controller is much less capable of predicting expenses，recommending operational changes，or evaluating the performance of business units。 Controller’s Guide to Costing covers every major costing methodology： the traditional job and process costing concepts，as well as direct costing，standard costing，and several inventory layering techniques。
Written by bestselling author Steven Bragg，who shares his decades of experience as a CFO for several major corporations，Controller’s Guide to Costing provides a comprehensive，one-stop resource for controllers，treasurers，accountants，financial analysis personnel，and auditors。 Accessible and easy to understand，this seminal work also addresses more specialized costing methodologies，such as throughput accounting for bottleneck analysis，target costing for new product decision-making，and activity-based costing for more precise cost application。 These costing methodologies often vary considerably from each other in their purposes，so the book includes a costing systems summary that identifies which technique to use for different objectives。 In addition，specific recommendations are made regarding such key management decisions as outsourcing，cost reduction analysis，scrap costing，and capacity utilization。
Controller’s Guide to Costing examines control point issues associated with a costing system，with great focus on the advantages and disadvantages of each costing methodology，key terminology，and the flow of data through the system，including specific journal entries where applicable。 It also addresses additional topics where they are relevant to a specific costing methodology，such as the impact of direct costing on reported financial results，the formulation of standard costs，the use of throughput accounting for capital budgeting decisions，joint cost allocation methods，and using a bill of activities within an activity-based costing system。 Case studies elucidate key costing concepts wherever necessary。
By condensing a broad range of costing information into one comprehensive reference，Controller’s Guide to Costing allows controllers to gain a solid understanding of every major costing methodology quickly and easily。 However，this thorough book goes further to provide controllers with a wide array of costing tools to analyze and resolve many key management issues that will help them always retain their competitive edge in their field。
作者简介：
STEVEN M。BRAGG，CPA，CMA，CIA，CPIM，has been the CFO or controller of four companies，as well as a consulting manager at Ernst ＆ Young and auditor at Deloitte & Touche。He received a master’s degree from Bentley College，an MBA from Babson College，and a bachelor’s degree in economics from the University of Maine。Mr。Bragg resides in Centennial，Colorado。He has written over twenty books，including Accounting Best Practices，Accounting Reference Desktop，and Controllership： The Work of the Managerial Accountant，all from Wiley。
书籍目录：
Preface
About the Author
1 Job Costing
Nature of Job Costing
Advantages and Disadvantages of Job Costing
Job Costing Data Flow
Control Point Issues
2 Process Costing
Nature of Process Costing
Process Costing Data Flow，Weighted Average Method
Process Costing Data Flow，Standard Costing Method
Process Costing Data Flow，the FIFO Method
Advantages and Disadvantages of Process Costing
3 Direct Costing
Definition of Direct Costing
Uses of Direct Costing
Problems with Direct Costing
Using Direct Costing for Cost Control
Impact of Direct Costing on Reported Financial Results
Impact of Direct Costing on Inventory Valuation
Case Study
4 Standard Costing
Purpose of Standard Costs
Problems with Standard Costs
Formulation of Standard Costs
Standard Costs for Pricing
Standard Costs for Budgeting
Standard Costs for Inventory
Standard Cost Entry
5 LIFO，FIFO，and Average Costing
Last-In First-Out Method
First-In First-Out Method
Average Costing Method
6 Throughput Costing
Throughput Definitions
Throughput Model
Throughput Accounting and Volume Purchasing Decisions
Throughput Accounting and Capital Budgeting Decisions
Throughput Accounting and Outsourcing Decisions
Throughput Accounting and Unprofitable Products
Throughput and Traditional Accounting Compared
Problems with the Throughput Model
Reporting with the Throughput Model
Systemic Changes Required for Acceptance of the Throughput Model
7 Joint and By-Product Costing
Nature of Joint Costs
Reasoning Behind Joint and By-Product Costing
Joint Cost Allocation Methods
Pricing of Joint Products and By-Products
8 Activity-Based Costing
Shortcomings of Traditional Cost Allocation Systems
Overview of Activity-Based Costing
Problems with Activity-Based Costing
Implementing an Activity-Based Costing System
Bill of Activities
Uses of Activity-Based Costing
Activity-Based Management
Role of the Cost Accountant in an ABC System
Case Study
9 Target Costing
Description of Target Costing
Problems with Target Costing
Cost Accountant’s Role in a Target Costing Environment
Impact of Target Costing on Profitability
Target Costing Data Flow
Most Useful Situations for Target Costing
Target Costing Control Points
Implementing a Target Costing System
Case Study
10 Costing Systems Summary
Brief Review of Costing Systems
Applications of Costing Systems
Index
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书籍介绍
Controllera s Guide to Costing is a comprehensive source for all issues related to cost accounting, detailing aspects of creating costing systems, how cost accounting systems work, interpreting the results, and how the resulting information can be used, including:* Provides an overview of various costing methodologies.* Written in easy to understand language - from one controller to another.* Includes information on application, implementation, reporting, problems that can arise, and example case studies.
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