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Controller’s Guide to Costing成本计算控制者指南

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最低价：￥433.60

定价：￥542.00

作者：Steven M. Bragg　著著

出版社：吉林长白山

出版时间：2005-2-1

I S B N：9780471713944

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Controller’s Guide to Costing成本计算控制者指南

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内容简介

The modern corporate controller has many duties，including budgeting，tax planning，dealing with auditors，creating financial statements，and monitoring control systems。 All are important，but at the core of the controller’s job is a thorough understanding of a company’s cost structure。 Without this knowledge base，the controller is much less capable of predicting expenses，recommending operational changes，or evaluating the performance of business units。 Controller’s Guide to Costing covers every major costing methodology： the traditional job and process costing concepts，as well as direct costing，standard costing，and several inventory layering techniques。
Written by bestselling author Steven Bragg，who shares his decades of experience as a CFO for several major corporations，Controller’s Guide to Costing provides a comprehensive，one-stop resource for controllers，treasurers，accountants，financial analysis personnel，and auditors。 Accessible and easy to understand，this seminal work also addresses more specialized costing methodologies，such as throughput accounting for bottleneck analysis，target costing for new product decision-making，and activity-based costing for more precise cost application。 These costing methodologies often vary considerably from each other in their purposes，so the book includes a costing systems summary that identifies which technique to use for different objectives。 In addition，specific recommendations are made regarding such key management decisions as outsourcing，cost reduction analysis，scrap costing，and capacity utilization。
　　Controller’s Guide to Costing examines control point issues associated with a costing system，with great focus on the advantages and disadvantages of each costing methodology，key terminology，and the flow of data through the system，including specific journal entries where applicable。 It also addresses additional topics where they are relevant to a specific costing methodology，such as the impact of direct costing on reported financial results，the formulation of standard costs，the use of throughput accounting for capital budgeting decisions，joint cost allocation methods，and using a bill of activities within an activity-based costing system。 Case studies elucidate key costing concepts wherever necessary。
　　By condensing a broad range of costing information into one comprehensive reference，Controller’s Guide to Costing allows controllers to gain a solid understanding of every major costing methodology quickly and easily。 However，this thorough book goes further to provide controllers with a wide array of costing tools to analyze and resolve many key management issues that will help them always retain their competitive edge in their field。
作者简介：
　　STEVEN M。BRAGG，CPA，CMA，CIA，CPIM，has been the CFO or controller of four companies，as well as a consulting manager at Ernst ＆ Young and auditor at Deloitte & Touche。He received a master’s degree from Bentley College，an MBA from Babson College，and a bachelor’s degree in economics from the University of Maine。Mr。Bragg resides in Centennial，Colorado。He has written over twenty books，including Accounting Best Practices，Accounting Reference Desktop，and Controllership： The Work of the Managerial Accountant，all from Wiley。

作者简介

Preface
About the Author
1 Job Costing
　Nature of Job Costing
　Advantages and Disadvantages of Job Costing
　Job Costing Data Flow
　Control Point Issues
2 Process Costing
　Nature of Process Costing
　Process Costing Data Flow，Weighted Average Method
　Process Costing Data Flow，Standard Costing Method
　Process Costing Data Flow，the FIFO Method
　Advantages and Disadvantages of Process Costing
3 Direct Costing
　Definition of Direct Costing
　Uses of Direct Costing
　Problems with Direct Costing
　Using Direct Costing for Cost Control
　Impact of Direct Costing on Reported Financial Results
　Impact of Direct Costing on Inventory Valuation
　Case Study
4 Standard Costing
　Purpose of Standard Costs
　Problems with Standard Costs
　Formulation of Standard Costs
　Standard Costs for Pricing
　Standard Costs for Budgeting
　Standard Costs for Inventory
　Standard Cost Entry
5 LIFO，FIFO，and Average Costing
　Last-In First-Out Method
　First-In First-Out Method
　Average Costing Method
6 Throughput Costing
　Throughput Definitions
　Throughput Model
　Throughput Accounting and Volume Purchasing Decisions
　Throughput Accounting and Capital Budgeting Decisions
　Throughput Accounting and Outsourcing Decisions
　Throughput Accounting and Unprofitable Products
　Throughput and Traditional Accounting Compared
　Problems with the Throughput Model
　Reporting with the Throughput Model
　Systemic Changes Required for Acceptance of the Throughput Model
7 Joint and By-Product Costing
　Nature of Joint Costs
　Reasoning Behind Joint and By-Product Costing
　Joint Cost Allocation Methods
　Pricing of Joint Products and By-Products
8 Activity-Based Costing 　
　Shortcomings of Traditional Cost Allocation Systems
　Overview of Activity-Based Costing
　Problems with Activity-Based Costing
　Implementing an Activity-Based Costing System
　Bill of Activities
　Uses of Activity-Based Costing
　Activity-Based Management
　Role of the Cost Accountant in an ABC System
　Case Study
9 Target Costing
　Description of Target Costing
　Problems with Target Costing
　Cost Accountant’s Role in a Target Costing Environment
　Impact of Target Costing on Profitability
　Target Costing Data Flow
　Most Useful Situations for Target Costing
　Target Costing Control Points
　Implementing a Target Costing System
　Case Study
10 Costing Systems Summary
　Brief Review of Costing Systems
　Applications of Costing Systems
Index