This text examines the fundamental concepts and techniques of cost accounting in concise, straightforward language with comprehensive coverage of process costing and standard costing. The third edition has greater emphasis on the following topics: just in time costs (JIT); constant flow manufacturing; costs associated with the services section; risk averse and risk-seeking management; queying theory; and planning and control in non-manufacturing operations. Each chapter has learning objectives and begins with extended examples that illustrate concepts in the chapters that follow.
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