Cost Accounting: An Asia Edition illustrates and explains the cost concepts and objectives, cost accumulation, planning and control of costs, budgeting and standard costs, and analysis of cost and profit at the corporate or individual entity level by using the most updated set of IFRS. In addition to its grounding in the currently educational curriculum, a number of features make this book unique:



　　1.Simplification the accounting process, readers can clarity and understandability of the book.



　　2.Exceptionally strong emphasis on managerial uses of cost information.



　　3.Emphasis on real-life cases to help readers digest and understand the IFRS



　　4.Including CPA exams over the years, in order to enable readers to cope with future exams

PART Ⅰ: COSTS: CONCEPTS AND OBJECTIVES

Ch 1 Management, the Controller, and Cost Accounting

Ch 2 Cost Concepts and the Cost Accounting Information System

Ch 3 Cost Behavior Analysis



PART Ⅱ: COST ACCUMULATION

Ch 4 Cost Systems and Cost Accumulation

Ch 5 Job Order Costing

Ch 6 Process Costing

Ch 7 The Cost of Quality and Accounting for Production Losses

Ch 8 Costing By-Products and Joint Products



PART Ⅲ: PLANNING AND CONTROL OF COSTS

Ch 9 Materials: Controlling, Costing, and Planning

Ch10 Labor: Controlling and Accounting for Costs

Ch11 Factory Overhead: Departmentalization, Planned, Actual, and Applied

Ch12 Responsibility Accounting and Reporting

Ch13 Activity Accounting: Activity-Based Costing and Activity-Based Management



PART Ⅳ: BUDGETING AND STANDARD COSTS

Ch14 Budgeting: Profits, Sales, Costs, and Expenses

Ch15 Budgeting: Capital Expenditures, Research and Development Expenditures, and Cash

Ch16 Standard Costing: Setting Standards and Analyzing Variances

Ch17 Standard Costing: Incorporating Standards into the Accounting Records



PART Ⅴ:ANALYSIS OF COSTS AND PROFIT

Ch18 Direct Costing, Cost-Volume-Profit Analysis

Ch19 Differential Cost Analysis

Ch20 Planning for Capital Expenditures

Ch21 Economic Evaluation of Capital Expenditures

Ch22 Decision Making Under Uncertainty

Ch23 Profit Performance Measurements and Intracompany Transfer Pricing