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"Analyzing and managing costs is crucial for business success. Industrial, service, and non-profit companies will not be successful in the long-term if they do not understand their costs. This textbook introduces the basic concepts and current developments in cost accounting. The book features numerous anecdotal examples from a wide range of industries, case studies, Microsoft Excel examples, and exercises to ensure a sustainable learning success"--
Preface
v
Acknowledgements
xi
About the Authors
xiii
Chapter 1 Cost Accounting as a Part of Corporate Accounting
1
(34)
Chapter 2 Basic Concepts of Cost Accounting
35
(40)
Chapter 3 Product and Service Costing
75
(42)
Chapter 4 Cost-Center Accounting
117
(46)
Chapter 5 Cost-Type Accounting
163
(42)
Chapter 6 Cost Functions and Determining Cost Behavior
205
(44)
Chapter 7 Profit and Loss Calculation
249
(36)
Chapter 8 Cost-Volume Profit Analysis
285
(26)
Chapter 9 Cost and Revenue Information for Operational Decisions