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The fifth edition of Cost Accounting: Traditions and Innovations is written for students who wish to become professional accountants and obtain professional certifications such as Certified Management Accountant, Certified Public Accountant, Certified Financial Manager, and/or Certified Internal Auditor. As with previous ed

PART 1 OVERVIEW
Chapter 1 Introduction to Cost and Management Accounting in a Global Business nvironment
Chapter 2 Introduction to Cost Management Systems
PART 2 SYSTEMS AND METHODS OF PRODUCT COSTING
Chapter 3 Organizational Cost Flows
Chapter 4 Activity-Based Cost Systems for Management
Chapter 5 Job Order Costing
Chapter 6 Process Costing
Chapter 7 Special Production Issues: Lost Units and Accretion
Chapter 8 Implementing Quality Concepts
Chapter 9 Cost Allocation for Joint Products and By-Products
Chapter 10 Standard Costing
PART 3 PLANNING AND CONTROLLING
Chapter 11 Absorption/Variable Costing and Cost-Volume-Profit Analysis
Chapter 12 Relevant Costing
Chapter 13 The Master Budget
Chapter 14 Capital Budgeting
Chapter 15 Financial Management
PART 4 DECISION MAKING AND EVALUATING PERFORMANCE
Chapter 16 Innovative Inventory and Production Management Techniques
Chapter 17 Emerging Management Practices
Chapter 18 Responsibility Accounting and Transfer Pricing in Decentralized Organizations
Chapter 19 Measuring and Rewarding Organization Performance