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Cost accounting

See below for a selection of the latest books from Cost accounting category. Presented with a red border are the Cost accounting books that have been lovingly read and reviewed by the experts at Lovereading. With expert reading recommendations made by people with a passion for books and some unique features Lovereading will help you find great Cost accounting books and those from many more genres to read that will keep you inspired and entertained. And it's all free!

Learning, Unlearning and Re-Learning Curves

Learning, Unlearning and Re-Learning Curves

Author: Alan R. Jones Format: Hardback Release Date: 10/09/2018

Learning, Unlearning and Re-learning Curves (Volume IV of the Working Guides to Estimating & Forecasting series) focuses in on Learning Curves, and the various tried and tested models of Wright, Crawford, DeJong, Towill-Bevis and others. It explores the differences and similarities between the various models and examines the key properties that Estimators and Forecasters can exploit. A discussion about Learning Curve Cost Drivers leads to the consideration of a little used but very powerful technique of Learning Curve modelling called Segmentation, which looks at an organisation's complex learning curve as the product of multiple shallower learning curves. Perhaps the biggest benefit is that it simplifies the calculations in Microsoft Excel where there is a change in the rate of learning observed or expected. The same technique can be used to model and calibrate discontinuities in the learning process that result in setbacks and uplifts in time or cost. This technique is compared with other, better known techniques such as Anderlohr's. Equivalent Unit Learning is another, relative new technique that can be used alongside traditional completed unit learning to give an early warning of changes in the rates of learning. Finally, a Learning Curve can be exploited to estimate the penalty of collaborative working across multiple partners. Supported by a wealth of figures and tables, this is a valuable resource for estimators, engineers, accountants, project risk specialists, as well as students of cost engineering.

Probability, Statistics and Other Frightening Stuff

Probability, Statistics and Other Frightening Stuff

Author: Alan R. Jones Format: Hardback Release Date: 10/09/2018

Probability, Statistics and Other Frightening Stuff (Volume II of the Working Guides to Estimating & Forecasting series) considers many of the commonly used Descriptive Statistics in the world of estimating and forecasting. It considers values that are representative of the 'middle ground' (Measures of Central Tendency), and the degree of data scatter (Measures of Dispersion and Shape) around the 'middle ground' values. A number of Probability Distributions and where they might be used are discussed, along with some fascinating and useful 'rules of thumb' or short-cut properties that estimators and forecasters can exploit in plying their trade. With the help of a 'Correlation Chicken', the concept of partial correlation is explained, including how the estimator or forecaster can exploit this in reflecting varying levels of independence and imperfect dependence between an output or predicted value (such as cost) and an input or predictor variable such as size. Under the guise of 'Tails of the unexpected' the book concludes with two chapters devoted to Hypothesis Testing (or knowing when to accept or reject the validity of an assumed estimating relationship), and a number of statistically-based tests to help the estimator to decide whether to include or exclude a data point as an 'outlier', one that appears not to be representative of that which the estimator is tasked to produce. This is a valuable resource for estimators, engineers, accountants, project risk specialists as well as students of cost engineering.

Cost Accounting and Financial Management for Construction Project Managers

Cost Accounting and Financial Management for Construction Project Managers

Author: Len (University of Washington, USA) Holm Format: Hardback Release Date: 14/08/2018

Proper cost accounting and financial management are essential elements of any successful construction job, and therefore make up essential skills for construction project managers and project engineers. Many textbooks on the market focus on the theoretical principles of accounting and finance required for head office staff like the chief financial officer (CFO) of a construction firm. This book's unique practical approach focuses on the activities of the construction management team, including the project manager, superintendent, project engineer, and jobsite cost engineers and cost accountants. In short, this book provides a seamless connection between cost accounting and construction project management from the construction management practitioner's perspective. Following a complete accounting cycle, from the original estimate through cost controls to financial close-out, the book makes use of one commercial construction project case study throughout. It covers key topics like financial statements, ratios, cost control, earned value, equipment depreciation, cash flow, and pay requests. But unlike other texts, this book also covers additional financial responsibilities such as cost estimates, change orders, and project close-out. Also included are more advanced accounting and financial topics such as supply chain management, activity-based accounting, lean construction techniques, taxes, and the developer's pro forma. Each chapter contains review questions and applied exercises and the book is supplemented with an eResource with instructor manual, estimates and schedules, further cases and figures from the book. This textbook is ideal for use in all cost accounting and financial management classes on both undergraduate and graduate level construction management or construction engineering programs.

Cost Accounting and Financial Management for Construction Project Managers

Cost Accounting and Financial Management for Construction Project Managers

Author: Len (University of Washington, USA) Holm Format: Paperback / softback Release Date: 09/08/2018

Proper cost accounting and financial management are essential elements of any successful construction job, and therefore make up essential skills for construction project managers and project engineers. Many textbooks on the market focus on the theoretical principles of accounting and finance required for head office staff like the chief financial officer (CFO) of a construction firm. This book's unique practical approach focuses on the activities of the construction management team, including the project manager, superintendent, project engineer, and jobsite cost engineers and cost accountants. In short, this book provides a seamless connection between cost accounting and construction project management from the construction management practitioner's perspective. Following a complete accounting cycle, from the original estimate through cost controls to financial close-out, the book makes use of one commercial construction project case study throughout. It covers key topics like financial statements, ratios, cost control, earned value, equipment depreciation, cash flow, and pay requests. But unlike other texts, this book also covers additional financial responsibilities such as cost estimates, change orders, and project close-out. Also included are more advanced accounting and financial topics such as supply chain management, activity-based accounting, lean construction techniques, taxes, and the developer's pro forma. Each chapter contains review questions and applied exercises and the book is supplemented with an eResource with instructor manual, estimates and schedules, further cases and figures from the book. This textbook is ideal for use in all cost accounting and financial management classes on both undergraduate and graduate level construction management or construction engineering programs.

Cost-Benefit Analysis

Cost-Benefit Analysis

Cost-Benefit Analysis provides accessible, comprehensive, authoritative, and practical treatments of the protocols for assessing the relative efficiency of public policies. Its review of essential concepts from microeconomics, and its sophisticated treatment of important topics with minimal use of mathematics helps students from a variety of backgrounds build solid conceptual foundations. It provides thorough treatments of time discounting, dealing with contingent uncertainty using expected surpluses and option prices, taking account of parameter uncertainties using Monte Carlo simulation and other types of sensitivity analyses, revealed preference approaches, stated preference methods including contingent valuation, and other related methods. Updated to cover contemporary research, this edition is considerably reorganized to aid in student and practitioner understanding, and includes eight new cases to demonstrate the actual practice of cost-benefit analysis. Widely cited, it is recognized as an authoritative source on cost-benefit analysis. Illustrations, exhibits, chapter exercises, and case studies help students master concepts and develop craft skills.

Management and Cost Accounting

Management and Cost Accounting

Author: Colin (University of Huddersfield) Drury Format: Paperback / softback Release Date: 14/12/2017

For over thirty years, Colin Drury has been at the forefront of helping students learn the key concepts and processes in management and cost accounting through his textbooks. Now in its tenth edition, Management and Cost Accounting has been the leading textbook in the field for three decades, and continues to blend theory and practice in language that is clear and accessible. As well as covering everything students need to know for management accounting and cost accounting modules on undergraduate courses, or postgraduate students studying these topics for the first time, this book will also help prepare those taking the professional accounting bodies' management and cost accounting examinations. The new edition has been completely updated to reflect recent developments in the field, and now includes additional emphasis on value creation, and links strategic performance management more closely to divisional financial performance measurement. An entirely new chapter has also been added looking at the challenges management accountants will face in the future.

The Routledge Companion to Performance Management and Control

The Routledge Companion to Performance Management and Control

Author: Elaine (University of Roehampton, UK) Harris Format: Hardback Release Date: 14/08/2017

Performance management is key to the ongoing success of any organisation, allowing it to meet its strategic objectives by designing and implementing management control systems. This book goes beyond the usual discussion of performance management in accounting and finance, to consider strategic management, human behaviour and performance management in different countries and contexts. With a global mix of world-renowned researchers, this book systematically covers the what, the who, the where and the why of performance management and control (PMC) systems. A comprehensive, state-of-the-art collection edited by a leading expert in the field, this book is a vital resource for all scholars, students and researchers with an interest in business, management and accounting.

Horngren's Cost Accounting plus Pearson MyLab Accounting with Pearson eText, Global Edition

Horngren's Cost Accounting plus Pearson MyLab Accounting with Pearson eText, Global Edition

Author: Srikant Datar, Madhav Rajan Format: Mixed media product Release Date: 18/07/2017

For undergraduate and MBA Cost or Management Accounting courses. This package includes MyLab Accounting. The text that defined the cost accounting market Horngren's Cost Accounting defines the cost accounting market and continues to innovate today by consistently integrating the most current practice and theory into the text. This acclaimed, market-leading text emphasizes the basic theme of different costs for different purposes, and reaches beyond cost accounting procedures to consider concepts, analyses, and management. The 16th Edition incorporates the latest research and most up-to-date thinking into all relevant chapters, so that students are prepared for the rewards and challenges they will face in the professional cost accounting world of today and tomorrow. This package includes MyLabTM Accounting, an online homework, tutorial, and assessment program designed to work with this text to personalize learning and improve results. With a wide range of interactive, engaging, and assignable activities, students are encouraged to actively learn and retain tough course concepts. MyLab should only be purchased when required by an instructor. Please be sure you have the correct ISBN and Course ID. Instructors, contact your Pearson rep for more information.

Taking Christianity to China

Taking Christianity to China

Author: Wayne Flynt, Gerald W. Berkley-Coats Format: Paperback / softback Release Date: 30/06/2017

Beginning early in the 19th century, the American missionary movement made slow headway in China. Alabamians became part of that small beachhead. After 1900 both the money and personnel rapidly expanded, peaking in the early 1920s. By the 1930s many American denominations became confused and divided over the appropriateness of the missionary endeavor. Secular American intellectuals began to criticize missionaries as meddling do-gooders trying to impose American Evangelicalism on a proud, ancient culture. By examining the lives of 47 Alabama missionaries who served in China between 1850 and 1950, Flynt and Berkley reach a different conclusion. Although Alabama missionaries initially fit the negative description of Americans trying to superimpose their own values and beliefs on heathen, they quickly learned to respect Chinese civilization. The result was a new synthesis, neither entirely southern nor entirely Chinese. Although previous works focus on the failure of Christianity to change China, this book focuses on the degree to which their service in China changed Alabama missionaries. And the change was profound. In their consideration of 47 missionaries from a single state--their call to missions, preparation for service in China, living, working, contacts back home, cultural clashes, political views, internal conflicts, and gender relations--the authors suggest that the efforts by Baptist, Methodist, and Presbyterian missionaries from Alabama were not the failure judged by many historians. In fact, the seeds sown in the hundred years before the Communist revolution in 1950 seem to be reaping a rich harvest in the declining years of the 20th century, when the number of Chinese Christians is estimated by some to be as high as one hundred million.

AAT Elements of Costing

AAT Elements of Costing

Author: BPP Learning Media Format: Spiral bound Release Date: 31/05/2017

Passcards provide all the knowledge required for the Elements of Costing unit. Passcards are A6, spiral bound revision aids which students can carry to revise wherever, whenever. Features include: topics presented in the same order as the Course Book, ability to focus on tricky syllabus areas, aid revision by giving clear, visual emphasis to key points, suitable for both paper and computer based exams. Our materials and online equivalents will help ensure you are ready for your assessments and prepared for your career in accounting.

Horngren's Cost Accounting: A Managerial Emphasis, Global Edition

Horngren's Cost Accounting: A Managerial Emphasis, Global Edition

Author: Srikant Datar, Srikant Datar, Madhav Rajan Format: Paperback / softback Release Date: 31/05/2017

About the book Use the most current information to prepare students for their field * Emphasis on Global Issues reflect today's increasingly global business environment, including: * The importance of joint cost allocation in creating a trade war between poultry farms in South Africa and the United States (Chapter 16). * The text's examples of management accounting applications in companies are drawn from international settings. * Focus on merchandising and service sectors (versus traditional manufacturing settings)highlight the shifts in the US and world economies, including: * Several Concepts in Action boxes focus on the merchandising and service sectors, including achieving cost leadership at Trader Joes, using activity-based costing to reduce the costs of health care delivery at the Mayo Clinic (Chapter 5), reducing fixed costs at Twitter (Chapter 2), and analyzing operating income performance at Best Buy (Chapter 12) and web-based budgeting at 24 Hour Fitness. * Emphasis on sustainability as one of the critical managerial challenges of the coming decades, including: * Material that stress themes of recognizing and accounting for environmental costs, energy independence and the smart grid, setting stretch targets to motivate greater carbon reductions, using cost analysis, carbon tax, and cap-and-trade auctions to reduce environmental footprints, and constructing green homes in a cost-effective manner. * More focus on the role of accounting concepts and systems in fostering and supporting innovation and entrepreneurial activities in firms including: * The challenges posed by recognizing R&D costs as period expenses even though the benefits of innovation accrue in later periods. * How companies budget for innovation expenses and develop measures to monitor success of the innovation efforts delinked from operational performance in the current period (Chapter 6). * The importance of nonfinancial measures when making decisions about innovation (Chapter 11). * The concept that innovation starts with understanding customer needs (Chapter 13). * Process innovations for improving quality (Chapter 19). * Cutting-edge topics are covered, including: * Material around recent trends in big data and data analytics in predicting costs and when making demand forecasts. Provide a solid presentation of accounting hallmarks with a great emphasis on strategy * Strategy maps are presented as a useful tool to implement the balanced scorecard and a simplified presentation of how income statements of companies can be analyzed from the strategic perspective of product differentiation or cost leadership. A new section helps students evaluate strategy maps such as the strength of links, differentiators, focal points and trigger points. * Try It examples are simple and focus on key ideas or concepts. They are located after a particular concept or calculation, and invite students to practice what they have just learned. * Becker Multiple Choice Questions in the assignment material probe students' knowledge of the chapter material and their ability to think critically about key concepts. * Opening Vignettes. Each chapter opens with a vignette on a real company situation. The vignettes get students engaged in a business situation, or dilemma, illustrating why and how the concepts in the chapter are relevant in business. New examples on Quiksilver, General Motors, Boeing, Delta, Honda, and Viacom have been incorporated. * Concepts in Action Boxes. Found in every chapter, these boxes cover real-world cost accounting issues across a variety of industries including automobile racing, defense contracting, entertainment, manufacturing, and retailing. New examples include Subway, Chipotle, H&M, Amazon, Under Armour, and Netflix.

AAT Management Accounting Costing

AAT Management Accounting Costing

Author: BPP Learning Media Format: Spiral bound Release Date: 31/05/2017

Passcards provide all the knowledge required for the Management Accounting: Costing unit. Passcards are A6, spiral bound revision aids which students can carry to revise wherever, whenever. Features include: topics presented in the same order as the Course Book, ability to focus on tricky syllabus areas, aid revision by giving clear, visual emphasis to key points, suitable for both paper and computer based exams. Our materials and online equivalents will help ensure you are ready for your assessments and prepared for your career in accounting.