Cost Management

Measuring, Monitoring, and Motivating Performance

Leslie G. Eldenburg, Susan K. Wolcott, Liang-Hsuan Chen, Gail Cook

• Publisher: Wiley
• Year: 2016
• Edition: 3
• eBook ISBN:
  9781119277811
• Topic: Business
• Subtopic: Managerial Accounting
• Index: Business

Cost Management: Measuring, Monitoring, and Motivating Performance, Third Canadian Edition was written to help students learn to appropriately apply cost accounting methods in a variety of organizational settings. To achieve this goal, students must also develop professional competencies, such as strategic/critical thinking, risk analysis, decision making, ethical reasoning and communication. This is in line with the CPA curriculum and the content of this edition and the problem materials is mapped to the CPA. Many students fail to recognize the assumptions, limitations, behavioural implications, and qualitative factors that influence managerial decision making. The textbook is written in an engaging step-by-step style that is accessible to students. The authors are proactive about addressing the challenges that instructors and students face in their teaching and learning endeavors. They utilize features such as realistic examples, real ethical dilemmas, self-study problems and unique problem material structured to encourage students to think about accounting problems and problem-solving more complexly.

Table of contents

• Cover
• Title Page
• Copyright Page
• Dedication
• About the Authors
• Preface
• Acknowledgements
• Brief Contents
• Contents
• 1 The Role of Accounting Information in Ethical Management Decision Making
• 2 Cost Concepts, Behaviour, and Estimation
• 3 Cost-Volume-Profit Analysis
• 4 Relevant Information for Decision Making
• 5 Job Costing
• 6 Process Costing
• 7 Activity-Based Costing and Management
• 8 Measuring and Assigning Support Department Costs
• 9 Joint Product and By-product Costing
• 10 Static and Flexible Budgets
• 11 Standard Costs and Variance Analysis
• 12 More Variances: Revenue, Contribution Margin, and Advanced Production Variances
• 13 Strategic Investment Decisions
• 14 Pricing Decisions
• 15 Strategic Management of Costs
• 16 Inventory Management
• 17 Measuring and Assigning Costs for Income Statements
• 18 Performance Evaluation and Compensation
• 19 Strategic Performance Measurement
• 20 Sustainability Accounting
• EULA