Cost Management: Measuring, Monitoring, and Motivating Performance, 2nd Edition

Subject Index

A

abnormal spoilage. See also spoilage

job costing, 194

example, (Aluminum Benders) 194–195

process costing, 234–235

example, with FIFO (Premier Plastics) 235–237

absorption costing, 178, 548

compared with variable and throughput costing, 554, 555

examples, (Boats Afloat Yacht Company) 550–551, (Flying Fortress) 560–563

managers' incentives under, 549–550

reconciling with variable costing, 551–552, 560

example, (Boats Afloat Yacht Company) 552–553

throughput costing compared, 555

using normal costing, 555–557

example, (Ski Doodle) 557–560

accountant

attitude toward quantitative and qualitative information, 635

certification, 8

cost and managerial accountants, 9

ethical standards, IMA, 20–21

future role, 645–646

overbilling clients for expenses, 193

responsibility for ethical behavior, 17–18

role in enterprise risk management, 14

satisfaction with current cost accounting

approaches, U.S. compared with Germany, 276

specific roles and skills

analyze cost-volume-profit, 90

analyze production process for process costing, 229, 235

analyze supply chains and value chains, 510, 512

anticipating cost behavior, 41, 46

apply traditional and new accounting techniques to sustainable management, 670, 687–688

apply target, kaizen, and life cycle costing, 514, 517, 520

apply judgment to guidelines under cost-based contracts, 320

apply knowledge of business and judgment to CVP analysis, 101

assess materiality, 187, 437

choose cost pools and allocation bases

absorption costing, 555 ...