Cost Accounting: An Asia Edition 作 / 譯 者 ： Carter,改編者 黃金發,周盛德 I S B N - 13 ： 9789814591317 I S B N - 10 ： 9814591319 類 別： 成本會計 版 次： 1 版 年 份： 2015 規 格： 643 頁 出 版 商： Cengage Learning Cost Accounting: An Asia Edition illustrates and explains the cost concepts and objectives, cost accumulation, planning and control of costs, budgeting and standard costs, and analysis of cost and profit at the corporate or individual entity level by using the most updated set of IFRS. In addition to its grounding in the currently educational curriculum, a number of features make this book unique: 1.Simplification the accounting process, readers can clarity and understandability of the book. 2.Exceptionally strong emphasis on managerial uses of cost information. 3.Emphasis on real-life cases to help readers digest and understand the IFRS 4.Including CPA exams over the years, in order to enable readers to cope with future exams 目錄 PART Ⅰ: COSTS: CONCEPTS AND OBJECTIVES Ch 1 Management, the Controller, and Cost Accounting Ch 2 Cost Concepts and the Cost Accounting Information System Ch 3 Cost Behavior Analysis PART Ⅱ: COST ACCUMULATION Ch 4 Cost Systems and Cost Accumulation Ch 5 Job Order Costing Ch 6 Process Costing Ch 7 The Cost of Quality and Accounting for Production Losses Ch 8 Costing By-Products and Joint Products PART Ⅲ: PLANNING AND CONTROL OF COSTS Ch 9 Materials: Controlling, Costing, and Planning Ch10 Labor: Controlling and Accounting for Costs Ch11 Factory Overhead: Departmentalization, Planned, Actual, and Applied Ch12 Responsibility Accounting and Reporting Ch13 Activity Accounting: Activity-Based Costing and Activity-Based Management PART Ⅳ: BUDGETING AND STANDARD COSTS Ch14 Budgeting: Profits, Sales, Costs, and Expenses Ch15 Budgeting: Capital Expenditures, Research and Development Expenditures, and Cash Ch16 Standard Costing: Setting Standards and Analyzing Variances Ch17 Standard Costing: Incorporating Standards into the Accounting Records PART Ⅴ:ANALYSIS OF COSTS AND PROFIT Ch18 Direct Costing, Cost-Volume-Profit Analysis Ch19 Differential Cost Analysis Ch20 Planning for Capital Expenditures Ch21 Economic Evaluation of Capital Expenditures Ch22 Decision Making Under Uncertainty Ch23 Profit Performance Measurements and Intracompany Transfer Pricing