发表于2024-12-24
Cost Accounting pdf epub mobi txt 电子书 下载 2024
Cost accounting is experiencing dramatic changes. Developments in computer
systems have reduced manual bookkeeping. Changing production methods in
both service and manufacturing industries have made labor-intensive applications
of cost accounting obsolete in some cases. There is an increasing emphasis on
cost control in hospitals, in industries facing extensive foreign competition, in
government, and in many other organizations that traditionally have not focused
on cost control. We believe it is important for students to understand fundamental
cost accounting concepts, to appreciate how those concepts are applied in prac-
tice, and to see how they need to be adapted to accommodate nonmanufacturing
applications and changing production technologies.
For example, the chapters on cost systems discuss the use of costs for comput-
ing inventory values and cost of goods sold on financial statements, but also
apply these ideas to product costing for managerial purposes when there is no
inventory. The chapter on job costing includes a section on job costing in service
organizations, like CPA firms. The discussion of cost allocation shows possible
product cost distortions if costs in automated plants are assigned to products
using traditional labor-based application methods.
The use of computer-based models has increased the importance of avoiding
"garbage-in, garbage-out" when using cost data in companies. The emphasis
in this book is on the accountant s role in providing data and interpreting output
from the models. For example, the discussion of linear programming in Chapter
13 shows how accounting data are used in formulating the problem, and it
shows the student how to interpret the output. Further, it shows how the results
of product choice decisions can be affected by misapplication of full-absorption
cost data in a multiple-product model.
Recently, developments in such related disciplines as economics, behavioral
sciences, statistics, and operations research have also had a major impact on
cost accounting. These disciplines generally regard the data as given and focus
on the concepts and methods of their respective disciplines. This approach, in
"mirror image," is followed by focusing on the use of cost data in decision
models and on the application of techniques and concepts from other disciplines
as they relate to cost accounting. This approach allows more time for discussion
of accounting issues and emphasizes the comparative advantage of the accountant
in managing organizations.
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Cost Accounting pdf epub mobi txt 电子书 下载 2024