مقاله Cost Accountant and Cost Accounting

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Cost Accountant and Cost Accounting

Goldratt once argued that cost accounting was the number one enemy of productivity (Goldratt: 1983). He later softened that stand and said cost rather than accounting was the culprit (Jayson, 1987, p. 18). Nevertheless, Goldratt maintains that the cost measurements in use today are sending the wrong signals to managers, who are trying to control inventories, operating expenses, and throughput (Cheatham, 1993).Siegel and Shim (1995) note that cost accountants use a system of recording and reporting measurements of the cost of manufacturing goods and performing services in the aggregate as well as in detail.

Cost accountants employ methods for reorganizing, classifying, allocating, aggregating, and reporting actual costs and comparing these with standard costs.“Determination of unit cost to make a product or render a service is needed to establish a selling price or fee to be charged.Also, costs for manufacturing a product for inventory valuation need to be known to prepare the balance sheet and income statement.Cost accounting systems include job order, process, standard and direct costing” (Siegel & Shim, 1995, p. 352).Cost centers are the basis for cost accounting, and are identifiable organizational units through which activities are performed (Horan, 1997).

مقاله Generally Accepted Accounting Principles اصول حسابداری

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This summary of recently issued Accounting Standards Board (AcSB) pronouncements has been prepared for information purposes only. Reference should be made to official Handbook material for the text of final AcSB pronouncement

Status: Amendment to transitional provisions issued March 1, 2004.

In July 2003, the AcSB issued two new Sections: Section 1100, Generally Accepted Accounting Principles, and Section 1400, General Standards of Financial Statement Presentation

Generally Accepted Accounting Principles, Section 1100

new Section establishes standards for financial reporting in accordance with generally accepted accounting principles (GAAP). It clarifies the relative authority of various accounting pronouncements and other sources of guidance within GAAP, replacing Financial Statement Concepts, paragraphs 1000.59-.61.

A Background Information and Basis for Conclusions document, issued in November 2003, sets out the AcSB's rationale for Section 1100. 

The main features of the new Section are as follows:

• An entity applies every primary source of GAAP as defined.
• When a matter is not dealt with explicitly in the primary sources of GAAP, an entity adopts accounting policies and disclosures that are:
  • consistent with the primary sources of GAAP; and
  • developed through the exercise of professional judgment and the application of the concepts described in Section 1000, Financial Statement Concepts.

پاورپوینت Cost Accounting

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فهرست
Introduction to Cost Accounting
Cost Terminology and Cost Behaviors
Predetermined Overhead Rates, Flexible Budgets, and Absorption/Variable Costing
Job Order Costing
Activity-Based Management and Activity-Based Costing
Process Costing
Standard Costing and Variance Analysis
The Master Budget
Break-Even Point and Cost-Volume-Profit Analysis
Relevant Information for Decision Making
Allocation of Joint Costs and
Accounting for By-Products
Introduction to Cost Management Systems
Responsibility Accounting and Transfer Pricing in Decentralized Organizations
Capital Budgeting
Managing Costs and Uncertainty
Implementing Quality Concepts
Inventory and Production Management
Emerging Management Practices
Performance Measurement,
Balanced Scorecards, and Performance Rewards

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