附註:Includes bibliographical references (pages 337-342) and index.
pt. I. The Basics -- 1. How Good Is Your Accounting Information? -- 2. Different Costs for Different Purposes -- pt. II. Planning and Budgeting -- 3. The Planning Cycle -- 4. The Budgeting Process -- 5. Budget Preparation Procedures -- 6. How to Prepare Your Departmental Budget -- 7. Capital Investment Analysis -- 8. Performance Measurement and Reporting -- pt. III. Costing Principles and Systems -- 9. The Costing Process -- 10. How to Cost a Product -- 11. How to Cost a Service -- 12. Cost Allocations -- 13. Standard Cost and Variance Analysis -- 14. Activity-Based Costing -- 15. Cost Analysis for Management Decision Making -- pt. IV. Conclusion -- 16. How to Apply Cost Management Tools to Your Organization -- App. A. The Basic Financial Statements -- App. B. Mission Statement Example, Los Cidrines -- App. C. How to Calculate Total Available Labor Hours -- App. D. The Austin Division: A Budgeting Example -- App. E.A Capital Budget Justification Example -- App. F. Performance Summary Example -- App. G. How to Trace Labor Costs to Activities.
摘要:"The Cost Management Toolbox is designed to clearly and concisely explain everything you need to know about the reporting of financial information. With a special emphasis on cost management, cost analysis, and cost control, this book provides you with a highly practical, real-world approach for understanding this information - so you can manage your part of the organization more effectively."--BOOK JACKET. "Intended for both manufacturing and services businesses, The Cost Management Toolbox covers two main areas: budgets and costs."--Jacket.
