Fundamentals Of Cost Accounting,9780073018379

Fundamentals Of Cost Accounting

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ISBN13: 9780073018379
ISBN10: 0073018376
Format: Hardcover
Pub. Date: 2004-12-30
Publisher(s): McGraw-Hill/Irwin
List Price: $213.87

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Summary

A direct, realistic, and efficient way to learn cost accounting. Fundamentals is short (736 pages) making it easy to cover in one semester. The authors have kept the text concise by focusing on the key concepts students need to master. Opening vignettes and In Action boxes show realistic applications of these concepts throughout. The Topic Tackler CD reinforces this realism with video clips of different businesses that use cost accounting. Comprehensive end-of-chapter problems plus Homework Manager provide students with all the practice they need to fully learn each concept.

Table of Contents

Cost Accounting: Information for Decision Making
2(26)
Value Creation in Organizations
3(1)
Value Chain
3(1)
Supply Chain
4(1)
Role of Information in the Organization
4(2)
The Manager's Job Is to Make Decisions
4(1)
Decision Making Requires Information
4(1)
Managers Are Not Owners
5(1)
Using Cost Information to Increase Value
5(1)
In Action: Palliative Care Unit
5(1)
Finding and Eliminating Activities That Don't Add Value
5(1)
Strategic Cost Analysis
6(1)
Cost Data For Managerial Decisions
6(4)
Costs for Decision Making
6(1)
Costs for Control and Evaluation
7(2)
Different Data for Different Decisions
9(1)
Accounting Systems
10(2)
Financial Accounting
10(1)
Cost Accounting
10(1)
Cost Accounting and GAAP
11(1)
Customers of Cost Accounting
11(1)
Ethical Issues and Cost Accounting
12(1)
Trends in Cost Accounting
12(3)
Cost Accounting in High-Tech Production Settings
12(1)
Just-in-Time Methods
13(1)
Lean Production
13(1)
Emphasis on Quality
13(1)
Benchmarking and Continuous Improvement
13(1)
Activity-Based Costing and Management
13(1)
Enterprise Resource Planning
14(1)
Six Sigma
14(1)
Performance Measurement
14(1)
Creating Value in the Organization
14(1)
Key Financial Players in the Organization
15(1)
Choices: Ethical Issues for Accountants
16(2)
What Makes Ethics So Important?
16(1)
In Action: Channel Surfing
16(1)
What Should You Do If You Discover Unethical Conduct?
17(1)
Sarbanes-Oxley Act of 2002 and Ethics
17(1)
Cost Accounting and Other Business Disciplines
18(10)
Summary
18(1)
Key Terms
19(1)
Appendix 1A: Institute of Management Accountants Code of Ethics
19(2)
Review Questions
21(1)
Critical Analysis and Discussion Questions
21(1)
Exercises
22(1)
Problems
23(3)
Solutions to Self-Study Questions
26(2)
Cost Concepts and Behavior
28(38)
What is a Cost?
29(1)
Cost versus Expenses
30(1)
Presentation of Costs in Financial Statements
30(5)
Service Organizations
31(1)
Retail and Wholesale Companies
31(2)
Manufacturing Companies
33(1)
Direct and Indirect Product Manufacturing (Product) Costs
33(1)
Prime Costs and Conversion Costs
34(1)
Nonmanufacturing (Period) Costs
34(1)
Cost Allocation
35(2)
Direct versus Indirect Costs
36(1)
Details of Manufacturing Cost Flows
37(1)
How Costs Flow Through the Statements
38(3)
Income Statements
38(1)
Cost of Goods Sold
38(1)
Direct Materials
39(1)
Work in Process
39(1)
Finished Goods Inventory
40(1)
Cost of Goods Sold Statement
40(1)
Cost Behavior
41(2)
Fixed versus Variable Costs
41(2)
Components of Product Costs
43(5)
Unit Fixed Costs Can Be Misleading for Decision Making
44(4)
How to Make Cost Information More Useful for Managers
48(18)
Gross Margin versus Contribution Margin Income Statements
48(1)
Developing Financial Statements for Decision Making
48(2)
Summary
50(1)
Key Terms
51(1)
Review Questions
51(1)
Critical Analysis and Discussion Questions
52(1)
Exercises
52(7)
Problems
59(4)
Solutions to Self-Study Questions
63(3)
Fundamentals of Cost Analysis for Decision Making
66(40)
Cost-Volume-Profit Analysis
67(10)
Profit Equation
67(2)
CVP Example
69(2)
Graphic Presentation
71(1)
Profit-Volume Model
72(1)
Use of CVP to Analyze the Effect of Different Cost Structures
73(2)
Margin of Safety
75(1)
CVP Analysis with Spreadsheets
75(1)
Extensions of the CVP Model
76(1)
Income Taxes
76(1)
Multiproduct CVP Analysis
76(1)
Differential Analysis
77(6)
Differential Costs versus Total Costs
78(1)
Differential Analysis and Pricing Decisions
79(1)
Short-Run versus Long-Run Pricing Decisions
79(1)
Short-Run Pricing Decisions: Special Orders
80(1)
Long-Run Pricing Decisions
81(1)
Long-Run versus Short-Run Pricing: Is There a Difference?
82(1)
Cost Analysis for Pricing
82(1)
Use of Differential Analysis for Production Decisions
83(23)
Make-It or Buy-It Decisions
83(1)
Make-or-Buy Decisions Involving Differential Fixed Costs
83(3)
Opportunity Costs of Making
86(1)
Decision to Add or Drop a Product Line or Close a Business Unit?
87(1)
Product Choice Decisions
88(2)
Summary
90(1)
Key Terms
91(1)
Appendix: Theory of Constraints
91(1)
Review Questions
92(1)
Critical Analysis and Discussion Questions
93(1)
Exercises
93(5)
Problems
98(5)
Solutions to Self-Study Questions
103(3)
Cost Estimation
106(32)
Why Estimate Costs?
107(1)
Basic Cost Behavior Patterns
107(1)
What Methods Are Used to Estimate Cost Behavior?
107(13)
Engineering Method
108(1)
Account Analysis Method
108(2)
Statistical Cost Estimation
110(6)
In Action: Using Regression to Evaluate Cost Behavior
116(1)
Multiple Regression
116(1)
Practical Implementation Problems
117(1)
In Action: Learning Curves
118(2)
How is an Estimation Method Chosen?
120(18)
Data Problems
120(1)
Effect of Different Methods on Cost Estimates
121(1)
Summary
122(1)
Key Terms
123(1)
Appendix 4A: Using Microsoft Excel to Estimate Regression Coefficients
123(4)
Review Questions
127(1)
Critical Analysis and Discussion Questions
128(1)
Exercises
128(4)
Problems
132(5)
Solutions to Self-Study Questions
137(1)
Fundamentals of Product and Service Costing
138(24)
Cost Management Systems
139(2)
Reasons to Calculate Product or Service Costs
139(1)
In Action: Importance of Distinguishing between Production Costs and Overhead Costs
140(1)
Cost Allocation and Product Costing
140(1)
Cost Flow Diagram
140(1)
Fundamental Themes Underlying the Design of Cost Systems for Managerial Purposes
141(1)
Costing in a Single Product, Continuous Process Industry
142(2)
Basic Cost Flow Model
142(1)
Costing with No Work-in-Process Inventories
142(1)
Costing with Ending Work-in-Process Inventories
142(2)
Costing in a Multiple Product, Discrete Process Industry
144(5)
Predetermined Overhead Rates
146(1)
Product Costing of Multiple Products
146(1)
Choice of the Allocation Base for Predetermined Overhead Rate
147(1)
Choice among Possible Allocation Bases
148(1)
Multiple Allocation Bases and Two-Stage Systems
149(2)
Choice of Allocation Bases
150(1)
Different Companies, Different Production, and Costing Systems
151(11)
Operations Costing: An Illustration
152(1)
Summary
153(1)
Key Terms
154(1)
Review Questions
154(1)
Critical Analysis and Discussion Questions
155(1)
Exercises
155(3)
Problems
158(1)
Integrative Case
158(1)
Solutions to Self-Study Questions
159(3)
Job Costing
162(30)
Defining a Job
163(1)
Using Accounting Records in a Job Shop
163(1)
Computing the Cost of a Job
164(9)
Production Process at InShape
164(1)
Record of Costs at InShape
165(3)
How Manufacturing Overhead Costs Are Recorded at InShape
168(1)
In Action: Effect of Overhead Rates on Production Decisions
168(3)
Over-and Underapplied Overhead
171(2)
Multiple Allocation Bases: The Two-Stage Approach
173(1)
Summary of Steps in a Job Costing System
173(1)
Using Job Costing in Service Organizations
173(2)
Ethical Issues and Job Costing
175(1)
Misstating Stage of Completion
176(1)
Charging Costs to the Wrong Jobs
176(1)
Misrepresenting the Cost of Jobs
176(1)
Managing Projects
176(16)
Summary
178(1)
Key Terms
178(1)
Review Questions
178(1)
Critical Analysis and Discussion Questions
179(1)
Exercises
179(3)
Problems
182(9)
Integrative Case
191(1)
Solutions to Self-Study Questions
191(1)
Process Costing
192(38)
Determining Equivalent Units
194(1)
Using Product Costing in a Process Industry
194(5)
Step 1: Measure the Physical Flow of Resources
195(1)
Step 2: Compute the Equivalent Units of Production
196(1)
Step 3: Identify the Product Costs for which to Account
196(1)
Time Out! We Need to Make an Assumption about Costs and the Work-in-Process Inventory
197(1)
Step 4: Compute Costs per Equivalent Unit: Weighted Average
198(1)
Step 5: Assign Product Cost to Batches of Work: Weighted-Average Process Costing
198(1)
Reporting This Information to Managers: The Production Cost Report
199(1)
Sections 1 and 2: Managing the Physical Flow of Units
200(1)
Sections 3, 4, and 5: Managing Costs
200(1)
Assigning Costs Using First-In, First-Out (FIFO) Process Costing
200(5)
Step 1: Measure the Physical Flow of Resources
201(1)
Step 2: Compute the Equivalent Units of Production
201(2)
Step 3: Identify the Costs for Which to Account
203(1)
Step 4: Compute Costs per Equivalent Unit: FIFO
203(1)
Step 5: Assign Product Cost: FIFO
204(1)
How This Looks in T-Accounts
204(1)
Determining Which is Better: FIFO or Weighted Average?
205(1)
Computing Product Costs: Summary of the Steps
205(1)
Using Costs Transferred in From Prior Departments
206(2)
Who Is Responsible for Costs Transferred in from Prior Departments?
208(1)
Choosing Between Job and Process Costing
208(1)
Operation Costing
209(3)
Product Costing in Operations
209(1)
Operation Costing Illustration
210(2)
Comparing Job, Process, and Operation Costing
212(18)
Summary
213(1)
Key Terms
214(1)
Review Questions
214(1)
Critical Analysis and Discussion Questions
214(1)
Exercises
215(5)
Problems
220(6)
Solutions to Self-Study Questions
226(4)
Activity-Based Costing
230(38)
Reported Product Costs and Decision Making
231(3)
Dropping a Product
231(2)
The Death Spiral
233(1)
Two-Stage Cost Allocation
234(5)
Two-Stage Cost Allocation and the Choice of Cost Drivers
235(3)
Plantwide versus Department-Specific Rates
238(1)
Choice of Cost Allocation Methods: A Cost-Benefit Decision
238(1)
Activity-Based Costing
239(3)
Developing Activity-Based Costs
240(2)
Cost Hierarchies
242(1)
Activity-Based Costing Illustrated
243(3)
Step 1: Identify the Activities
243(1)
Step 2: Identify the Cost Drivers
243(1)
Step 3: Compute the Cost Driver Rates
244(1)
Step 4: Assign Costs Using Activity-Based Costing
244(2)
Unit Costs Compared
246(1)
Cost Flows Through Accounts
246(2)
Choice of Activity Bases in Modern Production Settings
248(1)
In Action: Evidence on the Benefits of Activity-Based Costing
249(1)
Activity-Based Costing in Administration
249(1)
Who Uses ABC?
250(18)
Summary
251(1)
Key Terms
252(1)
Review Questions
252(1)
Critical Analysis and Discussion Questions
252(1)
Exercises
252(5)
Problems
257(6)
Integrative Cases
263(3)
Solutions to Self-Study Questions
266(2)
Fundamentals of Cost Management
268(30)
Using Activity-Based Cost Management to Add Value
269(3)
Using Activity-Based Cost Information to Improve Processes
271(1)
Using Cost Hierarchies
271(1)
Managing the Cost of Customers and Suppliers
272(5)
Using Activity-Based Costing to Determine the Cost of Customers and Suppliers
273(2)
Determining Why the Cost of Customers Matters
275(1)
Using Cost of Customer Information to Manage Costs
275(1)
In Action: Customer: Not Product, Profitability
276(1)
Determining the Cost of Suppliers
276(1)
Capturing the Cost Savings
277(1)
Managing the Cost of Capacity
277(6)
Using and Supplying Resources
278(1)
Computing the Cost of Unused Capacity
279(2)
Assigning the Cost of Unused Capacity
281(1)
Seasonal Demand and the Cost of Unused Capacity
281(2)
Managing the Cost of Quality
283(15)
How Can Traditional Managerial Accounting Systems Limit the Impact of Total Quality Management?
283(1)
What Is Quality?
284(1)
What Is the Cost of Quality?
284(2)
Trade-Offs, Quality Control and Failure Costs
286(1)
In Action: Cost Elements Included in Reported Quality Costs
287(1)
Summary
288(1)
Key Terms
289(1)
Review Questions
289(1)
Critical Analysis and Discussion Questions
289(1)
Exercises
290(4)
Problems
294(2)
Integrative Case
296(1)
Solutions to Self-Study Questions
296(2)
Service Department and Joint Cost Allocation
298(38)
Service Department Cost Allocation
299(2)
Methods of Allocating Service Department Costs
301(10)
Allocation Bases
301(1)
Direct Method
301(4)
Step Method
305(2)
In Action: Step Method at Stanford University
307(1)
Reciprocal Method
307(3)
Comparison of Direct, Step, and Reciprocal Methods
310(1)
Allocation of Joint Costs
311(1)
Joint Costing Defined
311(1)
Reasons for Allocating Joint Costs
311(1)
Joint Cost Allocation Methods
312(4)
Net Realizable Value Method
312(3)
Physical Quantities Method
315(1)
Evaluation of Joint Cost Methods
315(1)
Deciding Whether to Sell Goods Now or Process Them Further
316(1)
Decision of What to Do with By-Products
316(20)
Summary
318(1)
Key Terms
319(1)
Appendix 10A: Calculation of the Reciprocal Method Using Computer Spreadsheets
319(2)
Review Questions
321(1)
Critical Analysis and Discussion Questions
321(1)
Exercises
322(4)
Problems
326(6)
Integrative Case
332(1)
Solutions to Self-Study Questions
333(3)
Fundamentals of Management Control Systems
336(26)
Why a Management Control System?
337(1)
Alignment of Managerial and Organizational Interests
337(1)
Evolution of the Control Problem: An Example
337(1)
Decentralized Organizations
338(2)
Why Decentralize the Organization?
338(1)
Advantages of Decentralization
339(1)
Disadvantages of Decentralization
339(1)
Framework for Evaluating Management Control Systems
340(2)
Organizational Environment and Strategy
340(1)
Results of the Management Control System
340(1)
Elements of a Management Control System
340(1)
Balancing the Elements
341(1)
Delegated Decision Authority: Responsibility Accounting
342(2)
Cost Centers
342(1)
Discretionary Cost Centers
342(1)
Revenue Centers
342(1)
Profit Centers
342(1)
Investment Centers
343(1)
Responsibility Centers and Organization Structure
343(1)
Measuring Performance
344(2)
Two Basic Questions
344(1)
Cost Centers
345(1)
Revenue Centers
345(1)
Profit Centers
345(1)
Investment Centers
346(1)
Evaluating Performance
346(2)
Relative Performance versus Absolute Performance Standards
346(1)
Evaluating Managers' Performance versus Economic Performance of the Responsibility Center
347(1)
Relative Performance Evaluations in Organizations
347(1)
Compensation Systems
348(3)
Illustration: Corporate Cost Allocation
349(1)
Incentive Problems with Allocated Costs
349(1)
Effective Corporate Cost Allocation
350(1)
Do Performance Evaluation Systems Create Incentives to Commit Fraud?
351(11)
Summary
352(1)
Key Terms
353(1)
Review Questions
353(1)
Critical Analysis and Discussion Questions
353(1)
Exercises
354(1)
Problems
355(2)
Integrative Case
357(3)
Solutions to Self-Study Questions
360(2)
Planning and Budgeting
362(38)
How Strategic Planning Increases Competitiveness
363(1)
Overall Plan
364(1)
Organization Goals
364(1)
Strategic Long-Range Profit Plan
364(1)
Master Budget (Tactical Short-Range Profit Plan): Tying the Strategic Plan to the Operating Plan
364(1)
Human Element in Budgeting
365(1)
Value of Employee Participation
366(1)
Developing the Master Budget
366(1)
Where to Start?
366(2)
Sales Forecasting
366(2)
Comprehensive Illustration
368(5)
Forecasting Production
368(1)
Forecasting Production Costs
369(2)
Direct Labor
371(1)
Overhead
371(1)
Completing the Budgeted Cost of Goods Sold
372(1)
Revising the Initial Budget
373(1)
Marketing and Administrative Budget
373(1)
Pulling it Together Into the Income Statement
374(1)
Key Relationships: The Sales Cycle
375(1)
Using Cash Flow Budgets to Estimate Cash Needs
376(3)
Multiperiod Cash Flows
377(1)
In Action: The ``Curse'' of Growth
378(1)
Planning for the Assets and Liabilities on the Budgeted Balance Sheets
379(1)
Big Picture: How it all Fits Together
379(1)
Budgeting in Retail and Wholesale Organizations
379(2)
Budgeting in Service Organizations
381(1)
In Action: Budget is the Law of Government
382(1)
Ethical Problems in Budgeting
382(1)
Budgeting Under Uncertainty
383(17)
Summary
384(1)
Key Terms
385(1)
Review Questions
385(1)
Critical Analysis and Discussion Questions
385(1)
Exercises
385(5)
Problems
390(5)
Integrative Case
395(1)
Solutions to Self-Study Questions
396(4)
Business Unit Performance Measurement
400(28)
In Action: What Determines Whether Firms Use Divisional Measures for Measuring Divisional Performance
401(1)
Accounting Income
402(2)
Computing Divisional Income
402(1)
Advantages and Disadvantages of Divisional Income
402(1)
Some Simple Financial Ratios
403(1)
Return on Investment
404(4)
Performance Measures for Control: A Short Detour
405(1)
Limitations of ROI
405(3)
Residual Income Measures
408(2)
Limitations of Residual Income
409(1)
Economic Value Added (EVAR)
410(2)
Limitations of EVA
411(1)
In Action: Does Using Residual Income as a Performance Measure Affect Managers' Decisions?
412(1)
Measuring the Investment Base
412(3)
Gross Book Value versus Net Book Value
412(1)
Historical Cost versus Current Cost
413(2)
Beginning, Ending, or Average Balance
415(1)
Other Issues in Divisional Performance Measurement
415(13)
Summary
416(1)
Key Terms
416(1)
Review Questions
416(1)
Critical Analysis and Discussion Questions
417(1)
Exercises
417(3)
Problems
420(3)
Integrative Case
423(3)
Solutions to Self-Study Questions
426(2)
Transfer Pricing
428(30)
What is Transfer Pricing and Why is it Important?
429(1)
Determining the Optimal Transfer Price
430(5)
The Setting
430(1)
Determining Whether a Transfer Price is Optimal
430(2)
Case 1: A Perfect Intermediate Market
432(2)
Case 2: No Intermediate Market
434(1)
Optimal Transfer Price: A General Principle
435(1)
Other Market Conditions
436(1)
Applying the General Principle
436(1)
How to Help Managers Achieve Their Goals While Achieving the Organization's Goals
437(1)
Top-Management Intervention in Transfer Pricing
438(1)
Centrally Established Transfer Price Policies
438(3)
Establishing a Market Price Policy
438(1)
Establishing a Cost-Basis Policy
439(1)
Alternative Cost Measures
440(1)
Remedying Motivational Problems of Transfer Pricing Policies
441(1)
Negotiating the Transfer Price
441(1)
Imperfect Markets
442(1)
Global Practices
442(1)
Multinational Transfer Pricing
443(1)
Segment Reporting
444(14)
Summary
445(1)
Key Terms
446(1)
Review Questions
446(1)
Critical Analysis and Discussion Questions
446(1)
Exercises
447(2)
Problems
449(5)
Integrative Cases
454(2)
Solutions to Self-Study Questions
456(2)
Fundamentals of Variance Analysis
458(44)
Using Budgets for Performance Evaluation
459(1)
Profit Variance
460(1)
Why Are Actual and Budgeted Results Different?
461(1)
Flexible Budgeting
461(2)
Comparing Budgets and Results
463(1)
Sales Activity Variance
463(1)
Profit Variance Analysis as a Key Tool for Managers
464(2)
Sales Price Variance
466(1)
Variable Production Cost Variances
466(1)
Fixed Production Cost Variance
466(1)
Marketing and Administrative Variances
466(1)
Performance Measurement and Control in a Cost Center
466(2)
Variable Production Costs
467(1)
Variable Cost Variance Analysis
468(7)
General Model
468(1)
Direct Materials
469(2)
Direct Labor
471(1)
Variable Production Overhead
472(2)
Variable Cost Variances Summarized in Graphic Form
474(1)
Fixed Cost Variances
475(3)
Fixed Cost Variances with Variable Costing
475(1)
Absorption Costing: The Production Volume Variance
476(2)
Summary of Overhead Variances
478(24)
Key Points
478(1)
Summary
479(1)
Key Terms
480(1)
Appendix A: Recording Costs in a Standard Cost System
480(3)
Review Questions
483(1)
Critical Analysis and Discussion Questions
484(1)
Exercises
484(6)
Problems
490(6)
Integrative Case
496(3)
Solutions to Self-Study Questions
499(3)
Additional Topics in Variance Analysis
502(30)
Profit Variance Analysis When Units Produced Do Not Equal Units Sold
503(3)
In Action: Financial Analysis and Variance Analysis
505(1)
Reconciling Variable Costing Budgets and Full-Absorption Income Statements
505(1)
Materials Purchases Do Not Equal Materials Used
506(2)
Market Share Variance and Industry Volume Variance
508(1)
Sales Activity Variances with Multiple Products
509(3)
Evaluating Product Mix
509(1)
Evaluating Sales Mix and Sales Quantity
510(1)
In Action Sales Mix and Financial Reporting
511(1)
Production Mix and Yield Variances
512(3)
Mix and Yield Variances in Manufacturing
512(3)
Variance Analysis in Nonmanufacturing Settings
515(1)
Using the Profit Variance Analysis in Service and Merchandise Organizations
515(1)
Efficiency Measures
515(1)
Mix and Yield Variances in Service Organizations
516(1)
Keeping an Eye on Variances and Standards
516(16)
How Many Variances to Calculate
516(1)
When to Investigate Variances
517(1)
Updating Standards
518(1)
Summary
518(1)
Key Terms
518(1)
Review Questions
519(1)
Critical Analysis and Discussion Questions
519(1)
Exercises
519(3)
Problems
522(4)
Integrative Case
526(2)
Solutions to Self-Study Questions
528(4)
Nonfinancial and Multiple Measures of Performance
532(20)
Beyond the Accounting Numbers
533(1)
Organizational Environment and Business Strategy
534(1)
Responsibilities According to Level of Organization
534(1)
Business Model
535(1)
Multiple Measures or a Single Measure of Performance?
536(6)
Balanced Scorecard
536(3)
In Action: Using Balanced Scorecard Information to Evaluate Multiple Divisions
539(1)
Continuous Improvement and Benchmarking
539(2)
In Action: Sources and Uses of Benchmarking Data
541(1)
Performance Measurement for Control
542(1)
Some Common Nonfinancial Performance Measures
542(3)
Customer Satisfaction Performance Measures
542(1)
Functional Performance Measures
543(1)
Nonfinancial Performance and Activity-Based Management
544(1)
Objective and Subjective Performance Measures
544(1)
Employee Involvement
545(7)
Summary
546(1)
Key Terms
547(1)
Review Questions
547(1)
Critical Analysis and Discussion Questions
547(1)
Exercises
548(1)
Problems
549(2)
Solutions to Self-Study Questions
551(1)
Appendix Capital Investment Decisions: An Overview 552(11)
Glossary 563(6)
Photo Credits 569(2)
Index 571

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