Cost Allocation
Cost Allocation

Author: International Institute for Applied Systems Analysis

Publisher: North Holland

Published: 1985

Total Pages: 232

ISBN-13:

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Allocations of Joint and Common Costs
Allocations of Joint and Common Costs

Author: Gary C. Biddle

Publisher:

Published: 2015

Total Pages: 45

ISBN-13:

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Although there exists an extensive and growing literature on how firms should and should not allocate costs, this literature has had only a limited impact on cost allocation practices. A possible explanation is that cost allocation proposals have not always captured essential aspects of the settings in which demands for allocations arise. Another explanation relates to this literature's diversity. The varied and sometimes conflicting assumptions, definitions, and methodologies that the alternative approaches employ have made comparisons difficult for managers and researchers alike.Through a critique and synthesis of the major streams of cost allocation research, this study provides a concise and nontechnical overview. Its critical review of previous studies provides a framework for future research which emphasizes a necessary correspondence between allocation methods and management decisions.

Cost Management
Cost Management

Author: Leslie G. Eldenburg

Publisher: John Wiley & Sons

Published: 2016-03-28

Total Pages: 948

ISBN-13: 1119185696

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Cost Management: Measuring, Monitoring, and Motivating Performance, Third Canadian Edition was written to help students learn to appropriately apply cost accounting methods in a variety of organizational settings. To achieve this goal, students must also develop professional competencies, such as strategic/critical thinking, risk analysis, decision making, ethical reasoning and communication. This is in line with the CPA curriculum and the content of this edition and the problem materials is mapped to the CPA. Many students fail to recognize the assumptions, limitations, behavioural implications, and qualitative factors that influence managerial decision making. The textbook is written in an engaging step-by-step style that is accessible to students. The authors are proactive about addressing the challenges that instructors and students face in their teaching and learning endeavors. They utilize features such as realistic examples, real ethical dilemmas, self-study problems and unique problem material structured to encourage students to think about accounting problems and problem-solving more complexly.

Cost & Managerial Accounting II Essentials
Cost & Managerial Accounting II Essentials

Author: William D. Keller

Publisher: Research & Education Assoc.

Published: 2013-01-01

Total Pages: 100

ISBN-13: 9780738671925

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REA’s Essentials provide quick and easy access to critical information in a variety of different fields, ranging from the most basic to the most advanced. As its name implies, these concise, comprehensive study guides summarize the essentials of the field covered. Essentials are helpful when preparing for exams, doing homework and will remain a lasting reference source for students, teachers, and professionals. Cost & Managerial Accounting II includes short-run and long-run decisions, joint and by-products, service department cost allocations, measuring and interpreting variances, cost allocation to various divisions, costing, contribution margin, gross margin, mix, yield, revenue variances, control of decentralized operations, planning, control and capital rationing, operations management, and pricing of products and services.