<p>This text focuses on the use of accounting data for decision making purposes, primarily by the firm's management. The text covers the collection, summarization, and reporting of cost and revenue data for internal management decisions and for external financial reporting and it integrates the use of modern day databases throughout.</p>

Cost Accounting: A Decision Emphasis

Business & Money

Boer, Germain

Jeter, Debra

Accounting

custom publishing

<p>Cost Accounting: A Decision Emphasis integrates key concepts from operations management, data base systems, and managerial accounting in an interesting and readable form. Subjects such as financial statements and budgeting are introduced with short stories where managers must use financial information to solve problems. The stories and illustrations draw the student into the accounting information in a novel and interesting manner. Database concepts, introduced in the second chapter, form the foundation for material on job costing, process costing, and project management. The approach of the text integrates traditional cost and managerial topics with modern information technology. The result is a conceptual structure toward management accounting that will prove useful to future and practicing managers.</p>

Ferrara, William L

Steedle, Lamont

Dame Publishing

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