Cost Accounting : Traditions and innovations.--4th ed

Part 1     Overview   1
Chapter 1  Introduction to Cost and Management Accounting in a Global Business Environment   2
Chapter 2  Introduction to Cost Management Systems   40
Part 2    Systems and Methods of Product Costing  75
Chapter 3  Organizational Cost Flows   76
Chapter 4  Activity-Based Cost Systems for Management   130
Chapter 5  Job Order Costing   172
Chapter 6  Process Costing   218
Chapter 7  Special Production Issues: Lost Units and Accretion   260
Chapter 8  Implementing Quality Concepts   302
Chapter 9  Cost Allocation for Joint Products and By-Products   342
Chapter 10  Standard Costing   380
Part 3     Planning and Controlling   441
Chapter 11  Absorption/Variable Costing and Cost-Volume-Profit Analysis   442
Chapter 12  Relevant Costing   498
Chapter 13  The Master Budget   550
Chapter 14  Capital Budgeting   600
Chapter 15  Financial Management   660
Part 4     Decision Making and Evaluating Performance   709
Chapter 16  Innovative Inventory and Production Management Techniques   710
Chapter 17  Emerging Management Practices   762
Chapter 18  Responsibility Accounting and Transfer Pricing in Decentralized Organizations   796
Chapter 19  Measuring and Rewarding Organizational Performance   840
Appendix A: Present Value Tables   A-1
Glossary   G-1
Author Index   I-1
Organizational Index  I-4
Subject Index  I-8

Product Description
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. A flexible organization and clear presentation allows for easy understanding of difficult topics.

About the Author
Dr. Jesse T. Barfield is a Professor of Accounting at Loyola University¿New Orleans. He received his Ph.D. from Louisiana State University in 1971. He earned an undergraduate degree in accounting and a masters in accounting at Florida State University. He has practiced as a CPA and is licensed to practice in Florida and Louisiana. His research and professional interests include managerial and cost accounting, total quality management, and quality assessments for managers. He teaches accounting, quality management, and auditing in Loyola¿ s undergraduate program and also teaches graduate courses in the MBA and MQM programs. He was chosen by the Loyola CBA undergraduates to receive the 1998 Award for Outstanding Teaching. He has published in the Journal of Accountancy, Management Accounting, The Florida Certified Public Accountant, and The Louisiana CPA.

Dr. Cecily A. Raiborn is the McCoy Endowed Chair in Accounting at Texas State University-San Marcos. She received her Ph.D. from Louisiana State University in 1975. Dr. Raiborn has taught a wide variety of classes at both the undergraduate and graduate levels, including cost, managerial, intermediate, and advanced accounting as well as courses in Accounting Policy and Fraud Prevention and Detection. Her research interests include financial, cost management, international, quality, and ethics issues. She has published articles in accounting, law, and ethics journals including MANAGEMENT ACCOUNTING, ADVANCES IN MANAGEMENT ACCOUNTING, JOURNAL OF ACCOUNTING CASE RESEARCH, JOURNAL OF CORPORATE ACCOUNTING AND FINANCE, LABOR LAW JOURNAL, and JOURNAL OF BUSINESS ETHICS. In 1991, she received the AICPA/Louisiana CPA Society Outstanding Educator Award. Her interests outside the classroom include traveling, reading, water activities, decorating, and cooking.

Dr. Michael R. Kinney is a native of the rural, sand hills area of Nebraska and received a B.A. degree from Hastings College, Hastings, Nebraska, in 1978. Following graduation, Kinney worked as an insurance agent and broker and later as a commodity futures broker. He returned to graduate school in 1984, earning an M.S. in accounting from the University of Wyoming and a Ph.D. from the University of Arizona. Dr. Kinney joined the faculty of accounting at Texas A&M in 1989 and is currently the Price Waterhouse Teaching Excellence Professor of accounting. He teaches undergraduate courses in cost and management accounting and graduate courses in management control systems, corporate tax, and tax strategies. He has received numerous teaching awards, including the outstanding teacher of the Texas A&M College of Business from the College of Business Honors Society (twice), and Delta Iota Chapter’s Beta Alpha Psi teaching excellence award in accounting (twice). Dr. Kinney also received the Southwest Chapter of the Academy of International Business Distinguished Paper Award for international research. Kinney has authored and co-authored numerous articles in accounting, taxation, and finance. He is married with four children and spends his free time sailing the Gulf of Mexico.