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Fundamentals of Cost Accounting, 4th Edition



Fundamentals of Cost Accounting, 4th Edition

Author: William N. Lanen Professor and Shannon Anderson Associate Professor

Publisher: McGraw-Hill Education

Genres:

Publish Date: March 15, 2013

ISBN-10: 0078025524

Pages: 784

File Type: PDF

Language: English

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Book Preface

Our primary goal in the fourth edition remains the same as in the previous three editions––to offer a cost accounting text that lets the student see the development of cost accounting tools and techniques as a natural response to decision making. We emphasize the intuition behind concepts and work to minimize the need to “memorize.” We believe that students who develop this intuition will, fi rst, develop an appreciation of what cost accounting is about and, second, will have an easier time understanding new developments that arise during their careers. Each chapter clearly establishes learning objectives, highlights numerous real-world examples, and identifi es where ethical issues arise and how to think about these issues. Each chapter includes at least one integrative case that illustrates the links among the topics.

We present the material from the perspective of both the preparer of information as well as those who will use the information. We do this so that both accounting majors and those students planning other careers will appreciate the issues in preparing and using the information. The opening vignettes tie to one of the Business Application features in the chapter to highlight the relevance of cost accounting to today’s business problems. All chapters end with a Debrief that links the topics in the chapter to the decision problem faced by the manager in the opening vignette.

The fourth edition has been updated to include new discussion on the links between activity-based cost management and lean manufacturing and lean accounting, as well as new discussion on strategy and performance.

The end-of-chapter material has increased by almost 10 percent, and much of the material retained from the third edition has been revised. Throughout the revision process, we have retained the clear writing style that is frequently cited as a strength of the text.

What’s New in the Fourth Edition?

1 Cost Accounting: Information for
Decision-Making
• Two new review questions.
• Two new critical discussion questions.
• Four new exercises.
• Two new cases.
2 Cost Concepts and Behavior
• New Business Application on the
costs of e-books vs. paper books.
• Two new review questions.
• Two new critical discussion questions.
• Two new exercises.
• One new case.
3 Fundamentals of Cost-Volume-
Profi t Analysis
• One new critical discussion question.
• One new exercise.
4 Fundamentals of Cost Analysis for
Decision Making
• One new critical discussion question.
• Revised exercises and problems.
5 Cost Estimation
• One new review question.
• One new critical discussion question.
• Two new exercises.
• One new problem.
6 Fundamentals of Product and
Service Costing
• One new review question.
• One new critical discussion question.
• Two new exercises.
• One new case.
7 Job Costing
• One new critical discussion question.
• Two new exercises.
• Two new problems.
8 Process Costing
• One new critical discussion question.
• Two new exercises.
• Two new problems.
9 Activity-Based Costing
• One new critical discussion question.
• Two new exercises.
• Two new problems.
10 Fundamentals of Cost
Management
• Signifi cantly revised discussion of
activity-based cost management
including a discussion of the
links between activity-based cost
management and lean manufacturing
and lean accounting.
• One new critical discussion question.
• Three new exercises.
• One new problem.
11 Service Department and Joint
Cost Allocation
• One new critical discussion question.
• Three new exercises.
• Two new problems.
12 Fundamentals of Management
Control Systems
• Two new critical discussion
questions.
• One new problem.
13 Planning and Budgeting
• One new critical discussion question.
• Three new exercises.
14 Business Unit Performance
Measurement
• One new critical discussion question.
• Three new problems.
15 Transfer Pricing
• One new critical discussion question.
• Two new exercises.
• One new problem.
16 Fundamentals of Variance
Analysis
• One new critical discussion question.
• Revised exercises and problems.
17 Additional Topics in Variance
Analysis
• One new critical discussion question.
• One new exercise.
• Two new problems.
18 Performance Measurement to
Support Business Strategy
• Added extensive discussion of
strategy and performance.
• One new review question.
• One new critical discussion question.
• Two new exercises.
Appendix Capital Investment
Decisions: An Overview
• Revised questions, exercises, and
problems.


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