Cost Accounting: A Managerial Emphasis (Annotated Instructor's Edition)

Cost accounting provides data for various purposes, including planning, controlling and the costing of products, services, and customers. We stress our major theme of 'different costs for different purposes" throughout this book. The favorable reaction to previous editions is evidence that cost accounting courses can be enriched and relieved of drudgery by broadening the course from coverage of procedures alone to a full-fledged coverage of concepts, analyses, and procedures that pays more than lip service to accounting as a management tool.