Cost management: strategies for business decisions
Hilton/Maher/Selto (HMS) addresses traditional cost concepts, but makes cost accounting functional by focusing on measuring and managing costs. HMS maintains that, "Costs don't just happen, " and with a pro-active approach toward costs, accountants can add value to an organization. Faculty will appreciate the new and more conventional chapter organization in the first two sections of the text. The real-world approach of this text, including the use of focus companies and the new accompanying focus sites, provides a realistic business environment, and aids in student comprehension and interest in the subject.
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Choosing a LongTerm Strategy at Pursuit Com
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absorption costing accounting activities activity-based costing activity-based management actual amount analysis average batch benefits chapter company's Compute contribution margin conversion costs cost allocations cost drivers cost-driver rate cost-management analysts costing system customer profitability decision direct material direct-labor hours efficiency variance employees equivalent units estimated evaluate example Exercise Exhibit facility-level FIFO Finished-Goods Inventory fixed overhead fixed-overhead flexible budget Glass Creations identify improve income statement increase incurred investment joint costs Koala Camp Gear labor machine hours manufacturing overhead measure method month operating opportunity cost organization organization's output outsourcing overhead costs percent performance planning Prepare Problem process costing product costs production process purchase regression Required schedule selling sold spreadsheet standard costs support-service departments target cost Theory of Constraints throughput Total costs transfer price unit-level costs variable costs variable-overhead Work-in-Process Inventory