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Cost Accounting - Text Only (8TH 11 - Old Edition)by Michael R. Kinney
Synopses & ReviewsPlease note that used books may not include additional media (study guides, CDs, DVDs, solutions manuals, etc.) as described in the publisher comments.
Choose the most practical, real-world oriented approach to cost accounting concepts and procedures with Kinney/Raiborn's COST ACCOUNTING: FOUNDATIONS AND EVOLUTIONS, Seventh Edition. This reader- friendly text blends proven, traditional methods of cost accounting with today's most innovative topics to engage and challenge your students. New "Potential Ethical Issues" sections emphasize the areas of growing importance in business today. COST ACCOUNTING: FOUNDATIONS AND EVOLUTIONS, Seventh Edition's streamlined framework includes numerous actual company examples and current visual illustrations to reinforce and clarify cost management techniques. Focus companies now integrated within the body of the text provide a smooth read. The book's logically sequenced, visual presentation encourages students to think beyond the numbers to critically examine today's business decisions. Expanded exercises and problems now provide a greater variety of practice, whiletheComprehensive Review Module in each chapter helps students review concepts. Keep cost accounting understandable and practical for your students with the latest edition of Kinney/Raiborn's COST ACCOUNTING: FOUNDATIONS AND EVOLUTIONS, Seventh Edition.
The eighth edition of Kinney/Raiborn's COST ACCOUNTING: FOUNDATIONS AND EVOLUTIONS provides in-depth coverage of current cost management concepts and procedures in a straightforward and reader-friendly framework. The clean, concise presentation of materials and fresh, new exhibits reinforce and clarify the topics that readers traditionally struggle with most. In addition, real-world examples and ethical coverage are woven into the text so readers immediately see the relevance of the cost accountant's role in managerial decisions and learn to go beyond the numbers and think critically. Ensure mastery of the procedural and decision-making skills needed for future success with the Comprehensive Review Module, an array of end of chapter assignments, and the powerful CengageNOW online learning and teaching system.
The most practical, real-world presentation of cost accounting on the market, this book blends a traditional and proven method of teaching cost accounting with the integration of current, innovative topics.
About the Author
Professor Michael R. Kinney joined the faculty of accounting at Texas A&M (College Station) in 1989 after receiving a Ph.D. in Accounting from the University of Arizona. He is currently a KPMG Faculty Fellow of Accounting. He has taught undergraduate courses in cost and management accounting and graduate courses in management control systems, cost management, management consulting, corporate taxation, partnership taxation, and corporate tax strategies. He has received teaching awards including the outstanding teacher of the Texas A&M College of Business from the College of Business Honors Society (twice), and Delta Iota Chapter's Beta Alpha Psi teaching excellence award in accounting (twice) and the Association of Former Students Distinguished Achievement Award for Teaching. Professor Kinney has co-authored numerous articles in accounting, taxation, and finance as well as co-authoring ten college textbooks on management accounting and cost management. Dr. Kinney has also conducted consulting and executive development projects for several large Texas-based companies. Currently, Dr. Kinney serves as the Ph.D. Program Coordinator for the Department of Accounting.Dr. Cecily A. Raiborn is the McCoy Endowed Chair in Accounting at Texas State University-San Marcos. She received her Ph.D. from Louisiana State University in 1975. Dr. Raiborn has taught a wide variety of classes at both the undergraduate and graduate levels, including cost, managerial, intermediate, and advanced accounting as well as courses in accounting policy and fraud prevention and detection. Her research interests include financial, cost management, international, quality, and ethics issues. She has published articles in accounting, law, and ethics journals including MANAGEMENT ACCOUNTING, ADVANCES IN MANAGEMENT ACCOUNTING, JOURNAL OF ACCOUNTING CASE RESEARCH, JOURNAL OF CORPORATE ACCOUNTING AND FINANCE, LABOR LAW JOURNAL, and JOURNAL OF BUSINESS ETHICS. In 1991, she received the AICPA/Louisiana CPA Society Outstanding Educator Award. Her interests outside the classroom include traveling, reading, water activities, decorating, and cooking.
Table of Contents
1. Introduction to Cost Accounting. 2. Cost Terminology and Cost Behaviors. 3. Predetermined Overhead Rates, Flexible Budgets, and Absorption/Variable Costing. 4. Activity-Based Management and Activity-Based Costing. 5. Job Order Costing. 6. Process Costing. 7. Standard Costing and Variance Analysis. 8. The Master Budget. 9. Break-Even Point and Cost-Volume Profit Analysis. 10. Relevant Information for Decision Making. 11. Allocation of Joint Costs and Accounting for By-Products. 12. Introduction to Cost Management Systems. 13. Responsibility Accounting and Transfer Pricing. 14. Performance Measurement, Balanced Scorecards, and Performance Rewards. 15. Capital Budgeting. 16. Managing Costs and Uncertainty. 17. Implementing Quality Concepts. 18. Inventory and Production Management. 19. Emerging Management Practices. Appendix A. Present Value Tables.
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