Cost Accounting
Ethan Evans
Sozialwissenschaften, Recht, Wirtschaft / Betriebswirtschaft
Beschreibung
"Cost Accounting" offers a comprehensive guide to mastering cost management and optimizing financial performance. This book explores essential techniques for controlling expenses and making informed business decisions. Readers will uncover how understanding cost behavior – fixed, variable, and mixed costs – impacts pricing strategies and operational efficiency.
Furthermore, the book emphasizes the importance of effective budgeting, including master budgets and variance analysis, as a roadmap for financial success. This resource stands out by blending established accounting theories with modern costing methods, such as Activity-Based Costing (ABC), to address evolving business environments.
It guides readers through fundamental cost concepts, job order costing, process costing, and standard costing systems. A significant portion focuses on budgeting and performance measurement. Practical applications are illustrated with case studies, providing a pragmatic approach to cost management for immediate implementation.
The book progresses systematically, starting with basic principles and advancing to detailed explorations of costing systems, budgeting, and performance analysis. It emphasizes the practical application of cost accounting to improve efficiency and profitability.
Whether you're an accounting student, a business manager, or preparing for the CMA certification, this book provides the knowledge and tools needed to gain a competitive edge through effective cost management.
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Cost Accounting