دانلود کتاب Cost Analysis for Engineers and Scientists

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Cover Half Title Series Page Title Page Copyright Page Table of Contents Preface Author biography Chapter 1 Accounting and Cost Information Systems Learning Objectives 1.1. Introduction 1.2. Terms and Definitions 1.3. Financial Statements 1.3.1. The Income Statement 1.3.2. Owners’ Equity Statement 1.3.3. Balance Sheet 1.3.4. Cash Flow Statement 1.4. Bookkeeping 1.4.1. Double-Entry System of Accounting 1.4.2. General Journal 1.4.3. General Ledger 1.4.4. Posting Journal Entries into Ledger Accounts 1.4.5. Terms of Sales 1.5. Recording Purchases and Sales of Merchandise 1.5.1. Recording Purchases and Sales Using Periodic Inventory System 1.5.2. Recording Purchases and Sales Using Perpetual Inventory System 1.6. Trial Balance 1.7. Cash and Accrual Bases of Accounting 1.8. Depreciation of Long-Lived Assets 1.9. Completing an Accounting Period 1.9.1. Adjusting Entries 1.9.2. Closing Entries 1.10. Types of Accounts 1.11. Classified Balance Sheet and Income Statement 1.11.1. Division of a Balance Sheet 1.11.2. Formatted Income Statement Summary Reference Review Questions and Answers Problems Appendix 1.A A Chart of Accounts Sample Chapter 2 Cost Analysis Fundamentals Learning Objectives 2.1. Introduction 2.2. Costs and Expenses 2.3. Product Costing 2.4. Classification of Costs 2.4.1. Classification of Costs by Behavior 2.4.1.1. Classification of Fixed Costs by Flexibility 2.4.1.2. Classification of Fixed Costs by Controllability 2.4.2. Classification of Costs by Traceability 2.4.3. Cost Classification by Decision-Making 2.4.4. Classification of Costs by External Reporting 2.4.5. Classification of Costs by Cash Flow 2.4.6. Classification of Costs by Time 2.4.7. Classification of Costs by Other Basis 2.5. Inventory Valuation 2.6. Statement of Cost of Goods Sold 2.7. Journal Entries for the Flow of Production Costs Summary Reference Review Questions Problems Appendix 2A Cost classification Chapter 3 Product Costing Learning Objectives 3.1. Introduction 3.2. Absorption Costing and Variable Costing 3.3. Job-Order Costing System 3.4. Process Costing 3.4.1. Process Costing Using Weighted-Average Method 3.4.2. Process Costing Using FIFO Method 3.5. Normal Costing and Standard Costing 3.6. Journal Entries for Recording Job-Order Costs Summary Review Questions Problems Appendix 3A Glossary Chapter 4 Manufacturing Cost Allocation Learning Objectives 4.1. Introduction 4.2. Types of Departments 4.3. Traditional Overhead Cost Allocation 4.3.1. Predetermined-Overhead-Rate Method 4.3.2. Overhead Accumulation Method 4.4. Activity-Based Costing (ABC) 4.4.1. Bases for Overhead Allocation 4.4.2. Overhead Cost Pools 4.5. Methods for Reallocating Costs of Support Departments 4.5.1. Direct Method of Reallocating Support Costs 4.5.2. Step-Down Method of Reallocating Support Costs 4.5.3. Reciprocal Method of Reallocating Support Costs Summary Reference Review Questions Problems Chapter 5 Joint Cost Allocation Learning Objectives 5.1. Introduction 5.2. Joint Cost Allocation Terminology 5.3. Reasons for Joint Cost Allocation 5.4. Profitability Analysis and Decision Scenarios 5.4.1. Decision Scenario 1: Which Product to Produce? 5.4.2. Decision Scenario 2: Should Sell a Product at Split-Off or Process Further? 5.4.3. Decision Scenario 3: How Much of Each Product to Produce? 5.5. Traditional Methods for Joint Cost Allocation to Main Products 5.5.1. Physical-Measure Method of Joint Cost Allocation 5.5.2. Weighted-Average Method of Joint Cost Allocation 5.5.3. Sales-Value Method of Joint Cost Allocation 5.5.4. Relative-Market-Value Method of Joint Cost Allocation 5.5.5. Constant-Gross-Margin Method of Joint Cost Allocation 5.6. Traditional Methods for Joint Cost Allocation to By-products 5.6.1. Net-Realizable-Value or Production Method 5.6.2. Zero-Cost Method 5.7. Quantitative Method for Joint Cost Allocation 5.7.1 Formulating Joint Cost Allocation 5.7.2. A Basis for Identifying By-products Summary References Review Questions Problems Chapter 6 Manufacturing Cost Estimation Learning Objectives 6.1. Introduction 6.2. General Types of Cost Estimates 6.3. Assumptions for the Use of Cost Estimating Models 6.4. Methods for Developing a Cost Estimating Model 6.4.1. Account Analysis Method 6.4.2. Scatter-Graph Method 6.4.3. High-Low Method 6.4.4. Regression Method and Excel® Solver Summary References Review Questions Problems Chapter 7 Cost-Volume-Profit Analysis Learning Objectives 7.1. Introduction 7.2. Linear Cost-Volume-Profit Models for a Single Product 7.2.1. Underlying Assumptions in CVP Analysis 7.2.2. Marginal Cost and Revenue and Contribution Margin 7.2.3. Break-even Analysis for a Single Product 7.2.3.1. Graphical Method for Finding the Break-even Point 7.2.3.2. Algebraic Method for Finding the Break-even Point 7.2.4. CVP Analysis for a Target Profit 7.2.5. Margin of Safety 7.2.6. Operating Leverage 7.3. Nonlinear CVP Analysis for a Single Product 7.4. Cost-Volume-Profit Analysis for Multiple Products 7.4.1. CVP Analysis for Multiple Products with a Fixed Sales Mix 7.4.1.1. Product-Indexing Method for Sales-Mix CVP Analysis 7.4.1.2. Weighted-Average Contribution Margin Method for Sales-Mix CVP Analysis 7.4.2. CVP Analysis for Multiple Products without Product Interdependencies 7.4.3. CVP Analysis for Multiple Products with a Single Constraint 7.4.4. CVP Analysis for Multiple Products with Multiple Constraints and Unavoidable Fixed Costs 7.4.5. CVP Analysis for Multiple Products with Multiple Constraints and Avoidable Fixed Costs 7.5. CVP Analysis for a Single Product in Multiple Periods 7.6. Usefulness and Applications of CVP Analysis Summary Review Questions Problems Index