Controller’s Guide to Costing成本计算控制者指南 下载 pdf 百度网盘 epub 免费 2025 电子版 mobi 在线

The modern corporate controller has many duties，including budgeting，tax planning，dealing with auditors，creating financial statements，and monitoring control systems。 All are important，but at the core of the controller’s job is a thorough understanding of a company’s cost structure。 Without this knowledge base，the controller is much less capable of predicting expenses，recommending operational changes，or evaluating the performance of business units。 Controller’s Guide to Costing covers every major costing methodology： the traditional job and process costing concepts，as well as direct costing，standard costing，and several inventory layering techniques。

Written by bestselling author Steven Bragg，who shares his decades of experience as a CFO for several major corporations，Controller’s Guide to Costing provides a comprehensive，one-stop resource for controllers，treasurers，accountants，financial analysis personnel，and auditors。 Accessible and easy to understand，this seminal work also addresses more specialized costing methodologies，such as throughput accounting for bottleneck analysis，target costing for new product decision-making，and activity-based costing for more precise cost application。 These costing methodologies often vary considerably from each other in their purposes，so the book includes a costing systems summary that identifies which technique to use for different objectives。 In addition，specific recommendations are made regarding such key management decisions as outsourcing，cost reduction analysis，scrap costing，and capacity utilization。

Controller’s Guide to Costing examines control point issues associated with a costing system，with great focus on the advantages and disadvantages of each costing methodology，key terminology，and the flow of data through the system，including specific journal entries where applicable。 It also addresses additional topics where they are relevant to a specific costing methodology，such as the impact of direct costing on reported financial results，the formulation of standard costs，the use of throughput accounting for capital budgeting decisions，joint cost allocation methods，and using a bill of activities within an activity-based costing system。 Case studies elucidate key costing concepts wherever necessary。

By condensing a broad range of costing information into one comprehensive reference，Controller’s Guide to Costing allows controllers to gain a solid understanding of every major costing methodology quickly and easily。 However，this thorough book goes further to provide controllers with a wide array of costing tools to analyze and resolve many key management issues that will help them always retain their competitive edge in their field。

作者简介：

STEVEN M。BRAGG，CPA，CMA，CIA，CPIM，has been the CFO or controller of four companies，as well as a consulting manager at Ernst ＆ Young and auditor at Deloitte & Touche。He received a master’s degree from Bentley College，an MBA from Babson College，and a bachelor’s degree in economics from the University of Maine。Mr。Bragg resides in Centennial，Colorado。He has written over twenty books，including Accounting Best Practices，Accounting Reference Desktop，and Controllership： The Work of the Managerial Accountant，all from Wiley。

Preface

About the Author

1 Job Costing

　Nature of Job Costing

　Advantages and Disadvantages of Job Costing

　Job Costing Data Flow

　Control Point Issues

2 Process Costing

　Nature of Process Costing

　Process Costing Data Flow，Weighted Average Method

　Process Costing Data Flow，Standard Costing Method

　Process Costing Data Flow，the FIFO Method

　Advantages and Disadvantages of Process Costing

3 Direct Costing

　Definition of Direct Costing

　Uses of Direct Costing

　Problems with Direct Costing

　Using Direct Costing for Cost Control

　Impact of Direct Costing on Reported Financial Results

　Impact of Direct Costing on Inventory Valuation

　Case Study

4 Standard Costing

　Purpose of Standard Costs

　Problems with Standard Costs

　Formulation of Standard Costs

　Standard Costs for Pricing

　Standard Costs for Budgeting

　Standard Costs for Inventory

　Standard Cost Entry

5 LIFO，FIFO，and Average Costing

　Last-In First-Out Method

　First-In First-Out Method

　Average Costing Method

6 Throughput Costing

　Throughput Definitions

　Throughput Model

　Throughput Accounting and Volume Purchasing Decisions

　Throughput Accounting and Capital Budgeting Decisions

　Throughput Accounting and Outsourcing Decisions

　Throughput Accounting and Unprofitable Products

　Throughput and Traditional Accounting Compared

　Problems with the Throughput Model

　Reporting with the Throughput Model

　Systemic Changes Required for Acceptance of the Throughput Model

7 Joint and By-Product Costing

　Nature of Joint Costs

　Reasoning Behind Joint and By-Product Costing

　Joint Cost Allocation Methods

　Pricing of Joint Products and By-Products

8 Activity-Based Costing 　

　Shortcomings of Traditional Cost Allocation Systems

　Overview of Activity-Based Costing

　Problems with Activity-Based Costing

　Implementing an Activity-Based Costing System

　Bill of Activities

　Uses of Activity-Based Costing

　Activity-Based Management

　Role of the Cost Accountant in an ABC System

　Case Study

9 Target Costing

　Description of Target Costing

　Problems with Target Costing

　Cost Accountant’s Role in a Target Costing Environment

　Impact of Target Costing on Profitability

　Target Costing Data Flow

　Most Useful Situations for Target Costing

　Target Costing Control Points

　Implementing a Target Costing System

　Case Study

10 Costing Systems Summary

　Brief Review of Costing Systems

　Applications of Costing Systems

Index

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书籍介绍

Controllera s Guide to Costing is a comprehensive source for all issues related to cost accounting, detailing aspects of creating costing systems, how cost accounting systems work, interpreting the results, and how the resulting information can be used, including:* Provides an overview of various costing methodologies.* Written in easy to understand language - from one controller to another.* Includes information on application, implementation, reporting, problems that can arise, and example case studies.