Cost Accounting Raiborn

  cost accounting raiborn: Cost Accounting Principles Cecily A. Raiborn, Michael R. Kinney, 2012-08-01 Raiborn/Kinney's COST ACCOUNTING PRINCIPLES, 9E, International Edition 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 the updated illustrations 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 newly improved end of chapter assignments, and the powerful, newly enhanced CengageNOW online learning and teaching system.
  cost accounting raiborn: Cost Accounting Michael R. Kinney, Jenice Prather-Kinsey, Cecily A. Raiborn, 2005 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 innovative topics. Cost topics are covered in the context of organizational strategy and operational tactics, as cost management decisions are sensitive to strategies driven by quality, cost, and innovation. Kinney, Prather-Kinsey, and Raiborn reinforce the material with real-world examples and visual illustrations that bring cost management techniques into the student's sphere of understanding. A flexible organization appropriate for either a one- or two- semester course--coupled with clear and abundant visual presentations--allows students to clearly understand difficult topics. The text's revised organizational structure streamlines chapter materials as well as reduces redundancy between cost accounting and other business courses.
  cost accounting raiborn: Service Business Costing Markus B. Baum, 2012-08-17 ​ Service firms have high overhead costs which are difficult to assign to individual services. To bring transparency to their value chain, they need costing approaches that help them find their own improvements. Markus B. Baum explores current theory and practice of value chain approaches and cost accounting to develop a costing approach with a suitable instrument for the allocation of fixed and overhead costs for a service firm. He describes the service business costing (SBC) approach. This hybrid-costing model has a hierarchical structure in terms of consolidation and allocates cost and revenues on the lowest hierarchical level possible to ensure that all costs and income are assigned to activities from which they originated.
  cost accounting raiborn: Cost Accounting: Foundations and Evolutions Michael R. Kinney, Cecily A. Raiborn, 2010-01-14 Keep cost accounting understandable and practical for your students with the eighth edition of Kinney/Raiborn’s COST ACCOUNTING: FOUNDATIONS AND EVOLUTIONS, which provides in-depth coverage of up-to-date cost management concepts and procedures in a straightforward and student-friendly framework. The clean, concise presentation of materials and fresh, new exhibits reinforce and clarify the topics that students struggle with most. In addition, real-world examples and ethical coverage are woven into the text so that students immediately see the relevance of the cost accountant’s role in managerial decisions and learn to go beyond the numbers and think critically. Ensure that your students master 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. Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.
  cost accounting raiborn: Cost Accounting ,
  cost accounting raiborn: Cost Accounting Jesse T. Barfield, Raiborn, 1994-01-05
  cost accounting raiborn: Standard Costing, Variance Analysis and Decision-Making Alexander Berger, 2011 Research Paper (undergraduate) from the year 2011 in the subject Business economics - Accounting and Taxes, grade: 63%, University of Sunderland, course: Management Accounting and Control, language: English, abstract: This report is divided into two parts. The first part will explain how a standard costing system works and how a variance analysis is used properly. Furthermore, the statement Standard Costing and Variance Analysis are appropriate to any type and size of organisation will be critically evaluated. The second part determines factors, which must be considered in the decision-making process. In addition, four scenarios of decisions will be provided and analysed. One of the main objectives of an organisation is to minimise the cost of production and to control the costs as they are limited resources within a business (Gupta, 2010). Management accounting literature provides several tools in order to achieve these objectives. In this context, the system for collecting and reporting revenue and cost information by areas of responsibility is called responsibility accounting (Siegel & Shim, 2006). It is based on the assumption that managers should be held responsible for their performance. A well-designed responsibility accounting system integrates responsibility centers within the organisation. In addition, responsibility centers are units within the organization, which have control over costs and revenues (Siegel & Shim, 2006). There are different types of responsibility centers such as profit centers, investment centers, revenue centers and cost centers. In the following report, the focus is on cost centers. Here, a variance analysis based on standard costing is a performance measure of a cost center (Siegel & Shim, 2006). In addition, a standard costing system is a useful tool facilitating decision-making.
  cost accounting raiborn: Global Encyclopedia of Public Administration, Public Policy, and Governance Ali Farazmand, 2022-09-14 This global encyclopedic work serves as a comprehensive collection of global scholarship regarding the vast fields of public administration, public policy, governance, and management. Written and edited by leading international scholars and practitioners, this exhaustive resource covers all areas of the above fields and their numerous subfields of study. In keeping with the multidisciplinary spirit of these fields and subfields, the entries make use of various theoretical, empirical, analytical, practical, and methodological bases of knowledge. Expanded and updated, the second edition includes over a thousand of new entries representing the most current research in public administration, public policy, governance, nonprofit and nongovernmental organizations, and management covering such important sub-areas as: 1. organization theory, behavior, change and development; 2. administrative theory and practice; 3. Bureaucracy; 4. public budgeting and financial management; 5. public economy and public management 6. public personnel administration and labor-management relations; 7. crisis and emergency management; 8. institutional theory and public administration; 9. law and regulations; 10. ethics and accountability; 11. public governance and private governance; 12. Nonprofit management and nongovernmental organizations; 13. Social, health, and environmental policy areas; 14. pandemic and crisis management; 15. administrative and governance reforms; 16. comparative public administration and governance; 17. globalization and international issues; 18. performance management; 19. geographical areas of the world with country-focused entries like Japan, China, Latin America, Europe, Asia, Africa, the Middle East, Russia and Eastern Europe, North America; and 20. a lot more. Relevant to professionals, experts, scholars, general readers, researchers, policy makers and manger, and students worldwide, this work will serve as the most viable global reference source for those looking for an introduction and advance knowledge to the field.
  cost accounting raiborn: Cost Accounting, Global Edition Madhav Rajan, Srikant M. Datar, Charles T. Horngren, 2015-02-27 For undergraduate and MBA Cost or Management Accounting courses The text that defined the cost accounting market. Horngren’s Cost Accounting, defined the cost accounting market and continues to innovate today by consistently integrating the most current practice and theory into the text. This acclaimed, market-leading text emphasizes the basic theme of “different costs for different purposes,” and reaches beyond cost accounting procedures to consider concepts, analyses, and management. This edition incorporates the latest research and most up-to-date thinking into all relevant chapters and more MyAccountingLab® coverage! MyAccountingLab is web-based tutorial and assessment software for accounting that not only gives students more I Get It moments, but gives instructors the flexibility to make technology an integral part of their course, or a supplementary resource for students. Please note that the product you are purchasing does not include MyAccountingLab. MyAccountingLab Join over 11 million students benefiting from Pearson MyLabs. This title can be supported by MyAccountingLab, an online homework and tutorial system designed to test and build your understanding. Would you like to use the power of MyAccountingLab to accelerate your learning? You need both an access card and a course ID to access MyAccountingLab. These are the steps you need to take: 1. Make sure that your lecturer is already using the system Ask your lecturer before purchasing a MyLab product as you will need a course ID from them before you can gain access to the system. 2. Check whether an access card has been included with the book at a reduced cost If it has, it will be on the inside back cover of the book. 3. If you have a course ID but no access code, you can benefit from MyAccountingLab at a reduced price by purchasing a pack containing a copy of the book and an access code for MyAccountingLab (ISBN : 9781292079080) 4. If your lecturer is using the MyLab and you would like to purchase the product... Go to www.myaccountinglab.com to buy access to this interactive study programme. For educator access, contact your Pearson representative. To find out who your Pearson representative is, visit www.pearsoned.co.uk/replocator
  cost accounting raiborn: Principles of Cost Accounting Vander Beck, Edward J. Vanderbeck, Charles F Nagy, 1998-10 This text provides students with a thorough, but abbreviated, understanding of concepts, behavior, and accounting techniques applicable to manufacturing cost systems. It is designed for the brief cost accounting course found in career and community colleges.
  cost accounting raiborn: Fundamentals of Cost Accounting William N. Lanen, Shannon W. Anderson, Michael Maher, Michael J.. Maher, 2011 The authors have kept the text concise by focusing on the key concepts students need to master. Opening vignettes & 'in action' boxes show realistic applications of these concepts throughout. Comprehensive end-of-chapter problems provide students with all the practice they need to fully learn each concept.
  cost accounting raiborn: Japanese Cost Management Yasuhiro Monden, Kozo Suzuki, Shunzo Matsuoka, Takayuki Asada, Kazuki Hamada, Kentaro Koga, Mahmuda Akter, Sachie Yamada, John Y Lee, Shufuku Hiraoka, Gunyung Lee, Kazuhito Miura, Noriko Ikeda, Yoshio Matsushita, Yoshiyuki Nagasaka, N Ogura, Noriko Hoshi, Susumu Ueno, 2000-07-07 This book deals with the systems of cost reduction that originated in Japan. These are mostly new systems that did not exist in western practices before they were utilized in Japan. The book also presents the Japanese ways of carrying out the globally popular cost reduction practices.(1) It describes the strategic cost management conducted by top management through alliances between companies and/or between government and industry.(2) It shows the functional cost reduction systems along the various phases of the product life cycle, as follows: R&D → Product development → Manufacturing → Administration and indirect operations(3) It conducts some humanistic or behavioral aspects of Japanese cost reduction systems.
  cost accounting raiborn: Management Accounting Case Book Raef A. Lawson, 2020-07-08 Enlighten your students and improve your understanding of management accounting with this carefully curated collection of case studies Management Accounting Case Book: Cases from the IMA Educational Case Journal offers a detailed account of real-world business cases accessible to a variety of business-savvy audiences. It provides comprehensive coverage of several areas relevant to students and professionals in business and finance, including: Strategic cost management (including product and service costing, cost allocation, and strategy implementation) Planning and decision making (including cost estimation, CVP analysis, budgeting, decision making, capital investments, target costing, and TOC) Operations, process management, and innovation (including flexible budgeting, standard costs, variance analysis, non-financial performance indicators, quality control, lean, and innovation governance) Used by dozens of different universities, the Management Accounting Case Book contains cases reviewed and rigorously vetted by the Institute of Management Accountants. The book is perfect for anyone hoping to increase their understanding of management theory or facilitate lively discussion about the topics contained within.
  cost accounting raiborn: Cost Accounting Jesse T. Barfield, Raiborn, 1997-01-01
  cost accounting raiborn: Cost Accounting Adolph Matz, Milton F. Usry, 1976
  cost accounting raiborn: Cost Accounting: Foundations and Evolutions Michael Kinney, Cecily Raiborn, 2008-01-14 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. Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.
  cost accounting raiborn: Cost Accounting Michael Kinney, Cecily Raiborn, Amie Dragoo, 2020-03-15
  cost accounting raiborn: Cost Accounting Jesse T. Barfield, Cecily A. Raiborn, Michael A. Dalton, 1991
  cost accounting raiborn: Cost Accounting Jesse T. Barfield, 2000-12
  cost accounting raiborn: Cost Accounting Fundamentals Raiborn, Kinnsey, 2008-02
  cost accounting raiborn: Advanced Accounting Debra C. Jeter, Paul K. Chaney, 2019-01-30 Advanced Accounting delivers an in-depth, comprehensive introduction to advanced accounting theory and application, using actual business examples and relevant news stories to demonstrate how core principles translate into real-world business scenarios. Clearly defined and logically organized Learning Objectives aid in student comprehension, while highlighted Related Concepts illustrate how individual concepts fit into the larger picture. Short answer questions throughout the chapter allow students to test their knowledge before reaching the more in-depth end-of-chapter questions, promoting a deeper understanding of both technical and conceptual aspects of the field. Written by active accounting researchers, this text brings clarity and flexibility to the central ideas underlying business combinations, consolidated financial statements, foreign currency transactions, partnerships, non-profit accounting and more. This new Seventh Edition has been updated to reflect the latest changes to FASB and GASB standards, allowing students to build a skill set based on up-to-date practices. With a student-oriented pedagogy designed to enhance comprehension, promote engagement, and build real-world understanding, this user-friendly book provides an essential foundation in current advanced accounting methods and standards.
  cost accounting raiborn: Managerial Accounting Cecily A. Raiborn, Jesse T. Barfield, Michael R. Kinney, 1999
  cost accounting raiborn: Basic Cost Accounting Concepts Henry R. Anderson, Mitchell H. Raiborn, 1977
  cost accounting raiborn: ACCA P5 - Advanced Performance Management - Study Text 2013 BPP Learning Media, 2011-12-15 This examiner-reviewed Study Text covers all that you need to know for P5. It features plenty of recent case studies illustrating key syllabus areas and questions to hone your understanding of what you have just read. This paper tests your application of knowledge so these studies and questions are key learning tools. You will also find up-to-date information on the latest management theories and techniques which feature highly in this paper. Then there are plenty of exam tips to guide your study and help you focus on what is essential to know. Now it's up to you.
  cost accounting raiborn: Cost Accounting Jesse T. Barfield, Raiborn, 1994-01-01
  cost accounting raiborn: Cost Accounting Jesse T. Barfield, 2003
  cost accounting raiborn: Cost Management (Custom Edition) Charles T. Horngren, Charles et al Horngren, 2014-06-16 This custom edition is published for the University of New England.
  cost accounting raiborn: Cost Accounting Jesse Tobias Barfield, Micheal R. Kinney, Cecily A. Raiborn, Chandra Schorg, Michael A. Dalton, Ruth E. Haynes, 1991
  cost accounting raiborn: Adoption of Cost and Management Accounting Techniques. Survey Study on Selected Manufacturing Firms In and Around Addis Ababa, Ethiopia Mohammed Abdulselam, 2021-03-24
  cost accounting raiborn: Cost Accounting For Dummies Kenneth W. Boyd, 2013-02-11 The easy way to get a grip on cost accounting Critical in supporting strategic business decisions and improving profitability, cost accounting is arguably one of the most important functions in the accounting field. For business students, cost accounting is a required course for those seeking an accounting degree and is a popular elective among other business majors. Cost Accounting For Dummies tracks to a typical cost accounting course and provides in-depth explanations and reviews of the essential concepts you'll encounter in your studies: how to define costs as direct materials, direct labor, fixed overhead, variable overhead, or period costs; how to use allocation methodology to assign costs to products and services; how to evaluate the need for capital expenditures; how to design a budget model that forecast changes in costs based on expected activity levels; and much more. Tracks to a typical cost accounting course Includes practical, real-world examples Walks you though homework problems with detailed, easy-to-understand answers If you're currently enrolled in a cost accounting course, this hands-on, friendly guide gives you everything you need to master this critical aspect of accounting.
  cost accounting raiborn: Current Trends and Traditions in Management Accounting Case Analysis Gary Spraakman, Thomas Cheng, 1995
  cost accounting raiborn: Public-Private Partnerships Akintola Akintoye, Matthias Beck, Cliff Hardcastle, 2008-04-15 Public Private Partnership is a key issue in the construction industry – causing much concern among contractors, funders and facility managers. Demand has been building for a thorough analysis ... This edited book will familiarise both researchers and construction professionals working with public private partnerships (PPP) with the issues involved in the planning, implementation and day-to-day management of public private projects. It will show how current risk management methods can help the complex process of managing procurement via such partnerships. The chapters - most authored by a practitioner/academic partnership - are organised round the concepts of best value and use the findings of a major research project investigating Risk Assessment and Management in Private Finance Initiative Projects. The analysis of this research will be supplemented with contributions by leading international experts from Hong Kong, Australia and Singapore, covering hospitals, schools, waste management and housing - to exemplify best practice in PPP-based procurement.
  cost accounting raiborn: Custom Cost Accounting Michael R. Kinney, Cecily A. Raiborn, 2013-07-10
  cost accounting raiborn: Solutions manual to accompany cost accounting Michael R. Kinney, Jesse T. Barfield, Cecily A. Raiborn, 1994
  cost accounting raiborn: Strategic Cost Management John K. Shank, John H. Shank, Vijay Govindarajan, Shank Govindarajan, 1993 An indispensable guide for managers concerned with cost, strategy, and business re-engineering. Experts on the strategic use of cost data, the authors show how stategic cost management is revolutionizing accounting practices in leading companies. Includes numerous examples. 120 line drawings.
  cost accounting raiborn: Cost Accounting: Principles & Practice, 12th Edition Arora M.N., The book is bundled with all the teaching tools like Learning objectives, Summary of the chapter, Key terms, and a large number of questions for practice.
  cost accounting raiborn: ACCA Paper P5 - Advanced Performance Management Study Text BPP Learning Media, 2009-07-01 The Association of Chartered Certified Accountants (ACCA) is the global body for professional accountants. With over 100 years of providing world-class accounting and finance qualifications, the ACCA has significantly raised its international profile in recent years and now supports a BSc (Hons) in Applied Accounting and an MBA.BPP Learning Media is an ACCA Official Publisher. Paper P5 Advanced Performance Management is an optional paper at Professional level. It builds on the performance management techniques introduced in Paper F5. There is also a significant element of strategic thinking and thus P5 has links with paper P3 Business Analysis. The syllabus looks at external factors that affect the organisation's performance such as stakeholders. Internal factors are also considered including the design features of effective performance management information and monitoring systems. Ethics is introduced as a key ACCA topic. Finally, the syllabus considers the impact of current developments in management accounting and performance management on organisational performance.This examiner-reviewed Study Text covers all that you need to know for P5. It features plenty of recent case studies illustrating key syllabus areas and questions to hone your understanding of what you have just read. This paper tests your application of knowledge so these studies and questions are key learning tools. You will also find up-to-date information on the latest management theories and techniques which feature highly in this paper. Then there are plenty of exam tips to guide your study and help you focus on what is essential to know. Now it's up to you.BPP Learning Media is the publisher of choice for many ACCA students and tuition providers worldwide. Join them and plug into a world of expertise in ACCA exams.
  cost accounting raiborn: Costing Systems Eva Labro, 2019-04-24 Costing Systems provides a structured overview of costing system research to explain the co-existence of different costing practices. This body of research has come to prescriptive conclusions, which will of be valuable and insightful to practitioners designing costing systems and managers using reported cost data. The monograph is structured around four primary purposes of cost measurement: decision-making, cost management, inventory valuation for financial and tax accounting, and control and performance measurement. Part 1 of the monograph relates to the production or supply choices made by costing system designers. Part 2 moves onto the demand side for cost information. This monograph aims to be useful both to novices in the costing field who are searching for a primer on this literature as well as for people familiar with the literature who are interested in a structured overview and thoughts on where future research avenues may lead.
  cost accounting raiborn: Insights Jesse T. Barfield, 1994-01-01
  cost accounting raiborn: Cost Accounting Michael R. Kinney, Cecily A. Raiborn, 2013
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Sep 4, 2013 · December 2024 cost of living index in Los Angeles County: 130.4 (high, U.S. average is 100) Industries providing employment: Educational, health and social services (21.8%), Professional, scientific, …

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