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Controller’s guide to costing / Steven M. Bragg

Tác giả : Steven M. Bragg

Nhà xuất bản : John Wiley & Sons

Năm xuất bản : 2005

Nơi xuất bản : Hoboken, N.J.

Mô tả vật lý : xv, 183 p. : ill. ; 24 cm

ISBN : 0471713945

Số phân loại : 657.42

Chủ đề : 1. Cost accounting. 2. Kế toán giá thành. 3. Kế toán quản trị. 4. Kế toán vốn.

Thông tin chi tiết

Tóm tắt :

Bragg has been the CFO or controller of four companies, as well as a consulting manager at Ernst & Young and auditor at Deloitte & Touche, and has written 20 books on accounting-related topics. He presents a practical text for controllers, treasurers, accountants, financial analysis personnel, and auditors, providing the necessary knowledge base for understanding a company's cost structure. Coverage includes discussion of every major costing methodology, including the traditional job and process costing concepts, direct costing, standard costing, and several inventory layering techniques; specialized costing methodologies; a costing systems summary identifying which technique to use for a different objective; and specific recommendations for key management decisions, such as outsourcing, cost reduction analysis, scrap costing, and capacity utilization

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