Procedural Approach: The material in the text is presented from the perspective of both the preparer of information as well as those who will use the information. This allows both accounting majors and those students planning other careers to appreciate the issues involved in preparing and using such information. Updated Discussions: The sixth edition has been updated to include new discussion on the links between activity-based cost management and lean manufacturing and lean accounting, as well as new discussion on strategy and performance.
It also covers the role of the cost accountant in setting prices, not only to outside customers, but also to other subsidiaries. The book delves into many other areas of concern to the cost accountant, including target costing, constraint analysis, capital budgeting, the cost of quality, and even cost collection systems. McGraw-Hill Connect Accounting Plus provides students every advantage as they strive to understand the key concepts of cost accounting and its role in business.
Connect Accounting Plus offers a complete digital solution with a robust online learning and homework management system, an integrated media-rich eBook, assignable end-of-chapter material, algorithmic functionality, and reporting capabilities.
Every effort is made in this book to expose the students to the relevance of cost concepts in managerial decision-making. Key Features Learning Objectives: These objectives, at the beginning of each chapter, outline the flow of a chapter and serve as points of comprehension and evaluation.
Chapter Opening Case: Each chapter opens with an interesting case of a hypothetical company, posing an issue directly related to the concepts covered in the chapter. This should help the student to relate the chapter's theoretical content to an actual business setting. Opening Case Linkages: Each chapter opening case is revisited later in the chapter, after the students have gained an understanding of the concepts and techniques needed to address it.
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