About 'costing systems accounting'|Project Cost Accounting

About 'costing systems accounting'|Project Cost Accounting

Ｉｎｔｒｏｄｕｃｔｉｏｎ               Ａｃｔｕａｌ               ｃｏｓｔ               ｒｅｐｏｒｔｉｎｇ               ｉｓ               ａｎ               ｅｆｆｅｃｔｉｖｅ               ｍｅｔｈｏｄ               ｏｆ               ｃｏｓｔ               ｒｅｐｏｒｔｉｎｇ               ｆｏｒ               ｓｍａｌｌ               ｃｏｍｐａｎｉｅｓ               ｗｉｔｈ               ｌｏｗ               ｓａｌｅｓ               ｖｏｌｕｍｅ. Ｈｏｗｅｖｅｒ,               ｉｔ               ｉｓ               ｎｏｔ               ｒｅａｌｉｓｔｉｃ               ｆｏｒ               ｌａｒｇｅｒ               ｃｏｍｐａｎｉｅｓ               ｔｏ               ｕｓｅ               ｔｈｉｓ               ｆｏｒｍ               ｏｆ               ｃｏｓｔ               ｒｅｐｏｒｔｉｎｇ. Ａｓ               ｓｍａｌｌｅｒ               ｃｏｍｐａｎｉｅｓ               ｇｒｏｗ               ｔｈｅｙ               ｍｕｓｔ               ｒｅｃｏｇｎｉｚｅ               ｔｈａｔ               ａ               ｆｏｒｍａｌ               ｃｏｓｔ               ｍａｎａｇｅｍｅｎｔ               ｓｙｓｔｅｍ               ｉｓ               ｎｅｃｅｓｓａｒｙ. Ｉｎ               ｏｒｄｅｒ               ｔｏ               ｅｘａｍｉｎｅ               ｆｏｒｍａｌ               ｉｎｔｅｇｒａｔｅｄ               ｃｏｓｔ               ｍａｎａｇｅｍｅｎｔ               ｓｙｓｔｅｍｓ               ｉｔ               ｉｓ               ｎｅｃｅｓｓａｒｙ               ｔｏ               ｄｅｆｉｎｅ               ｃｏｓｔ               ｍａｎａｇｅｍｅｎｔ               ｓｙｓｔｅｍｓ,               ｕｎｄｅｒｓｔａｎｄ               ｔｈｅ               ｓｃｏｐｅ               ｏｆ               ｔｈｅｓｅ               ｓｙｓｔｅｍｓ,               ｒｅｃｏｇｎｉｚｅ               ｔｈｅ               ｇｏａｌｓ               ｏｆ               ｔｈｅｓｅ               ｓｙｓｔｅｍｓ,               ａｎｄ               ｃｏｎｓｉｄｅｒ               ｔｈｅ               ｉｔｅｍｓ               ｔｈａｔ               ａｆｆｅｃｔ               ｔｈｅ               ｄｅｓｉｇｎ               ｏｆ               ｔｈｅｓｅ               ｓｙｓｔｅｍｓ.                Ｉｎｔｅｇｒａｔｅｄ               Ｃｏｓｔ               Ｍａｎａｇｅｍｅｎｔ               Ｓｙｓｔｅｍｓ                Ａ               ｃｏｓｔ               ｍａｎａｇｅｍｅｎｔ               ｓｙｓｔｅｍ               ｉｓ               ａ               ｍｅｔｈｏｄ               ｔｈａｔ               ｉｓ               ｕｓｅｄ               ｔｏ               ｐｌａｎ               ａｎｄ               ｃｏｎｔｒｏｌ               ｔｈｅ               ｄｅｃｉｓｉｏｎｓ               ａｎ               ｏｒｇａｎｉｚａｔｉｏｎ               ｍａｋｅｓ               ｒｅｇａｒｄｉｎｇ               ｃｏｓｔ               ｇｅｎｅｒａｔｉｎｇ               ａｃｔｉｖｉｔｉｅｓ,               ｉｎ               ｏｒｄｅｒ               ｔｏ               ｌｏｗｅｒ               ｐｒｏｄｕｃｔ               ｃｏｓｔ               ａｎｄ               ｉｎｃｒｅａｓｅ               ｐｒｏｄｕｃｔ               ｖａｌｕｅ               ｆｏｒ               ｃｕｓｔｏｍｅｒｓ. Ｃｏｓｔ               ｍａｎａｇｅｍｅｎｔ               ｓｙｓｔｅｍｓ               ｐｒｏｖｉｄｅ               ｉｎｆｏｒｍａｔｉｏｎ               ｔｈａｔ               ｈｅｌｐｓ               ｍａｎａｇｅｍｅｎｔ               ｍａｋｅ               ｓｈｏｒｔ-ｔｅｒｍ               ａｎｄ               ｌｏｎｇ-ｔｅｒｍ               ｄｅｃｉｓｉｏｎｓ               ｒｅｇａｒｄｉｎｇ               "ａｍｏｕｎｔｓ               ａｎｄ               ｋｉｎｄｓ               ｏｆ               ｍａｔｅｒｉａｌｓ               ｂｅｉｎｇ               ｕｓｅｄ,               ｃｈａｎｇｅｓ               ｉｎ               ｐｌａｎｔ               ｐｒｏｃｅｓｓｅｓ,               ａｎｄ               ｃｈａｎｇｅｓ               ｉｎ               ｐｒｏｄｕｃｔ               ｄｅｓｉｇｎ"               (Ｈｏｒｎｇｒｅｎ               ｅｔ               ａｌ,               2006,               ｐ. 2-3). Ｕｌｔｉｍａｔｅｌｙ,               ｃｏｓｔ               ｍａｎａｇｅｍｅｎｔ               ｓｙｓｔｅｍｓ               ａｒｅ               ｕｓｅｄ               ｔｏ               ｈｅｌｐ               ｍａｋｅ               ｄｅｃｉｓｉｏｎｓ               ｔｈａｔ               ｗｉｌｌ               ｉｎｃｒｅａｓｅ               ｓｈｏｒｔ-ｔｅｒｍ               ｐｒｏｆｉｔ               ａｎｄ               ｉｍｐｒｏｖｅ               ｔｈｅ               ｌｏｎｇ-ｔｅｒｍ               ｐｏｓｉｔｉｏｎ               ｏｆ               ｔｈｅ               ｃｏｍｐａｎｙ.                Ｔｈｒｅｅ               ｏｆ               ｔｈｅ               ｍｏｓｔ               ｃｏｍｍｏｎ               ｃｏｓｔｉｎｇ               ｓｙｓｔｅｍｓ               ａｒｅ               ｊｏｂ               ｏｒｄｅｒ               ｃｏｓｔｉｎｇ,               ｐｒｏｃｅｓｓ               ｃｏｓｔｉｎｇ,               ａｎｄ               ａｃｔｉｖｉｔｙ-ｂａｓｅｄ               ｃｏｓｔｉｎｇ               (ＡＢＣ). Ｊｏｂ               ｏｒｄｅｒ               ｃｏｓｔｉｎｇ               ｉｓ               ｕｓｅｄ               ｂｙ               ｃｏｍｐａｎｉｅｓ               ｔｈａｔ               ｐｒｏｄｕｃｅ               ｐｒｏｄｕｃｔｓ               ｆｏｒ               ｓｐｅｃｉｆｉｃ               ｏｒｄｅｒｓ. Ｔｈｉｓ               ｔｙｐｅ               ｏｆ               ｓｙｓｔｅｍ               ｅｓｔｉｍａｔｅｓ               ｔｈｅ               ｃｏｓｔｓ               ａｓｓｏｃｉａｔｅｄ               ｗｉｔｈ               ｐｒｏｄｕｃｉｎｇ               ｇｏｏｄｓ               ｆｏｒ               ｄｉｆｆｅｒｅｎｔ               ｊｏｂｓ               (Ａｔｋｉｎｓｏｎ               ｅｔ. ａｌ.,               2005,               ｐ. 79). Ｐｒｏｃｅｓｓ               ｃｏｓｔｉｎｇ               ｉｓ               ｏｆｔｅｎ               ｕｓｅｄ               ｂｙ               ｃｏｍｐａｎｉｅｓ               ｔｈａｔ               ｏｐｅｒａｔｅ               ｕｓｉｎｇ               ｃｏｎｔｉｎｕｏｕｓ               ｐｒｏｃｅｓｓｉｎｇ. Ｔｈｉｓ               ｔｙｐｅ               ｏｆ               ｓｙｓｔｅｍ               ａｐｐｌｉｅｓ               ｔｈｅ               ｃｏｓｔｓ               ｏｆ               ｐｒｏｄｕｃｔｉｏｎ,               ｌａｂｏｒ,               ａｎｄ               ｓｕｐｐｏｒｔ               ａｃｔｉｖｉｔｉｅｓ               ａｓ               ｔｈｅ               ｇｏｏｄｓ               ｐａｓｓ               ｔｈｒｏｕｇｈ               ｔｈｅ               ｄｉｆｆｅｒｅｎｔ               ｐｒｏｃｅｓｓ               ｓｔａｇｅｓ               (Ａｔｋｉｎｓｏｎ               ｅｔ               ａｌ,               2005,               ｐ. 92-94). ＡＢＣ               ｉｓ               ａ               ｔｗｏ-ｓｔａｇｅ               ｍｅｔｈｏｄ               ｏｆ               ａｌｌｏｃａｔｉｎｇ               ｃｏｓｔｓ. Ｉｎ               ｔｈｅ               ｆｉｒｓｔ               ｓｔａｇｅ,               ｃｏｓｔｓ               ａｒｅ               ａｌｌｏｃａｔｅｄ               ｔｏ               ｐｏｏｌｓ               ａｎｄ               ｉｎ               ｔｈｅ               ｓｅｃｏｎｄ               ｓｔａｇｅ               ｔｈｅ               ｃｏｓｔ               ｐｏｏｌｓ               ａｒｅ               ａｌｌｏｃａｔｅｄ               ｔｏ               ｐｒｏｄｕｃｔｓ               ｏｒ               ｓｅｒｖｉｃｅｓ               (Ｅｄｍｏｎｄｓ               ｅｔ               ａｌ,               2006,               ｐ. 233).                Ｃｏｓｔ               ｍａｎａｇｅｍｅｎｔ               ｓｙｓｔｅｍｓ               ｃｏｖｅｒ               ａ               ｂｒｏａｄ               ｓｃｏｐｅ               ｏｆ               ａｃｔｉｖｉｔｉｅｓ               ａｎｄ               "ｓｈｏｕｌｄ               ｎｏｔ               ｂｅ               ｉｎｔｅｒｐｒｅｔｅｄ               ｔｏ               ｍｅａｎ               ｏｎｌｙ               ｃｏｎｔｉｎｕｏｕｓ               ｒｅｄｕｃｔｉｏｎ               ｉｎ               ｃｏｓｔｓ"               (Ｈｏｒｎｇｒｅｎ               ｅｔ               ａｌ,               2006,               ｐ. 3). Ｔｈｅｓｅ               ｓｙｓｔｅｍｓ               ｓｅｐａｒａｔｅ               ｐｒｏｄｕｃｔ               ｃｏｓｔｓ               ｉｎｔｏ               ｔｈｒｅｅ               ｃａｔｅｇｏｒｉｅｓ:               ｄｉｒｅｃｔ               ｍａｔｅｒｉａｌ,               ｄｉｒｅｃｔ               ｌａｂｏｒ,               ａｎｄ               ｏｖｅｒｈｅａｄ. Ｈｏｗｅｖｅｒ,               ｃｏｓｔ               ｍａｎａｇｅｍｅｎｔ               ｓｙｓｔｅｍｓ               ｄｏ               ｍｏｒｅ               ｔｈａｎ               ｔｈａｔ. Ｔｈｅｙ               ｈｅｌｐ               ｍａｎａｇｅｍｅｎｔ               ｍｅａｓｕｒｅ               ｖａｒｉｏｕｓ               ｃｏｓｔ               ａｃｔｉｖｉｔｉｅｓ,               ｓｕｃｈ               ａｓ               ｐｒｏｄｕｃｔｉｏｎ               ｖｏｌｕｍｅ,               ｓａｌｅｓ               ｖｏｌｕｍｅｓ,               ｍａｃｈｉｎｅ               ｈｏｕｒｓ,               ｍａｎｐｏｗｅｒ               ｈｏｕｒｓ,               ｖｏｌｕｍｅ               ｏｆ               ｍａｔｅｒｉａｌ               ｕｓｅｄ,               ｅｔｃ. Ｕｓｉｎｇ               ｔｈｅ               ｉｎｆｏｒｍａｔｉｏｎ               ｐｒｏｖｉｄｅｄ               ｂｙ               ｔｈｅ               ｃｏｓｔ               ｍａｎａｇｅｍｅｎｔ               ｓｙｓｔｅｍ,               ｍａｎａｇｅｍｅｎｔ               ｍａｙ               ｍａｋｅ               ｄｅｃｉｓｉｏｎｓ               ｔｈａｔ               ａｐｐｅａｒ               ｔｏ               ｉｎｃｒｅａｓｅ               ｃｏｓｔｓ. Ｆｏｒ               ｅｘａｍｐｌｅ,               ｍａｎａｇｅｍｅｎｔ               ｍａｙ               ｃｈｏｏｓｅ               ｔｏ               ｉｎｃｒｅａｓｅ               ａｄｖｅｒｔｉｓｉｎｇ               ｃｏｓｔｓ. Ｔｈｉｓ               ｉｎｃｒｅａｓｅｓ               ｃｏｓｔｓ               ｉｎｉｔｉａｌｌｙ,               ｂｕｔ               ｔｈｅ               ｇｏａｌ               ｉｓ               ｔｏ               ｕｌｔｉｍａｔｅｌｙ               ｉｍｐｒｏｖｅ               ｐｒｏｆｉｔ               ｌａｔｅｒ.                Ｉｔｅｍｓ               ｔｈａｔ               Ａｆｆｅｃｔ               ｔｈｅ               Ｄｅｓｉｇｎ               ｏｆ               ａｎ               Ｉｎｔｅｇｒａｔｅｄ               Ｃｏｓｔ               Ｍａｎａｇｅｍｅｎｔ               Ｓｙｓｔｅｍ                Ｍｏｔｉｖａｔｉｏｎ               -               Ａ               ｃｏｍｐａｎｙ               ｍｕｓｔ               ｆｉｒｓｔ               ｓｅｔ               ｏｒｇａｎｉｚａｔｉｏｎａｌ               ｇｏａｌｓ,               ａｎｄ               ｔｈｅｎ               ｃｒｅａｔｅ               ｍｅａｓｕｒｅｍｅｎｔｓ               ｔｏ               ｄｅｔｅｒｍｉｎｅ               ｗｈｅｔｈｅｒ               ｔｈｏｓｅ               ｇｏａｌｓ               ａｒｅ               ｂｅｉｎｇ               ｒｅａｃｈｅｄ,               ａｓ               ｗｅｌｌ               ａｓ               ｔｒａｉｎ               ａｎｄ               ｍｏｔｉｖａｔｅ               ｍａｎａｇｅｍｅｎｔ               ｔｏ               ｒｅａｃｈ               ｔｈｏｓｅ               ｇｏａｌｓ. Ｆｏｒ               ｅｘａｍｐｌｅ,               ｍａｎａｇｅｍｅｎｔ               ｍａｙ               ｌｏｏｋ               ａｔ               ｐｒｉｏｒ               ｙｅａｒ               ｉｎｃｏｍｅ               ｓｔａｔｅｍｅｎｔｓ               ａｎｄ               ｎｏｔｅ               ｔｈａｔ               ｎｅｔ               ｉｎｃｏｍｅ               ｉｎｃｒｅａｓｅｄ               ｂｙ               42%               ｆｒｏｍ               2003               ｔｏ               2004               ａｎｄ               45.54%               ｆｒｏｍ               2004               ｔｏ               2005. Ｂａｓｅｄ               ｏｎ               ｔｈａｔ               ｉｎｆｏｒｍａｔｉｏｎ,               ｍａｎａｇｅｍｅｎｔ               ｍｉｇｈｔ               ｓｅｔ               ａ               ｇｏａｌ               ｔｏ               ｉｎｃｒｅａｓｅ               ｎｅｔ               ｉｎｃｏｍｅ               ｂｙ               50%               ｆｒｏｍ               2005               ｔｏ               2006. Ｏｎｃｅ               ｔｈｉｓ               ｇｏａｌ               ｈａｓ               ｂｅｅｎ               ｓｅｔ,               ｔｈｅ               ｃｏｍｐａｎｙ               ｍｕｓｔ               ｃｒｅａｔｅ               ｍｅａｓｕｒｅｍｅｎｔｓ               ｔｈａｔ               ｃａｎ               ｂｅ               ｕｓｅｄ               ｔｏ               ｄｅｔｅｒｍｉｎｅ               ｔｈｒｏｕｇｈｏｕｔ               ｔｈｅ               ｙｅａｒ               ｗｈｅｔｈｅｒ               ｔｈｅ               ｃｏｍｐａｎｙ               ｉｓ               ｌｉｋｅｌｙ               ｔｏ               ｍｅｅｔ               ｔｈａｔ               ｇｏａｌ               ａｔ               ｙｅａｒ               ｅｎｄ. Ｉｎ               ａｄｄｉｔｉｏｎ,               ｔｈｅ               ｃｏｍｐａｎｙ               ｍｕｓｔ               ｐｒｏｖｉｄｅ               ｔｒａｉｎｉｎｇ               ａｎｄ               ｍｏｔｉｖａｔｉｏｎ               ｔｏ               ｍａｎａｇｅｒｓ               ｉｎ               ｏｒｄｅｒ               ｔｏ               ｉｎｃｒｅａｓｅ               ｔｈｅ               ｌｉｋｅｌｉｈｏｏｄ               ｏｆ               ｒｅａｃｈｉｎｇ               ｔｈｅ               ｇｏａｌ.                Ｉｎｆｏｒｍａｔｉｏｎ               -               ｔｈｅ               ｓｙｓｔｅｍ               ｓｈｏｕｌｄ               ｂｅ               ｄｅｓｉｇｎｅｄ               ｓｏ               ｔｈａｔ               ｉｔ               ｐｒｏｖｉｄｅｓ               ｉｎｆｏｒｍａｔｉｏｎ               ｗｈｉｃｈ               ｈｅｌｐｓ               ｍａｎａｇｅｍｅｎｔ               ｐｌａｎ,               ｃｏｎｔｒｏｌ,               ｍａｋｅ               ｄｅｃｉｓｉｏｎｓ,               ａｎｄ               ｅｖａｌｕａｔｅ               ｐｅｒｆｏｒｍａｎｃｅ. Ｆｏｒ               ｅｘａｍｐｌｅ,               ａ               ｆｒｕｉｔ               ｊｕｉｃｅ               ｃｏｍｐａｎｙ               ｍａｙ               ｄｅｃｉｄｅ               ｔｈａｔ               ｉｔ               ｗａｎｔｓ               ｔｏ               ｅｖａｌｕａｔｅ               ｉｎｆｏｒｍａｔｉｏｎ               ｒｅｇａｒｄｉｎｇ               ｔｏｔａｌ               ｊｕｉｃｅ               ｃｏｓｔｓ,               ａｓ               ｗｅｌｌ               ａｓ               ａｐｐｌｅ               ｊｕｉｃｅ               ｃｏｓｔｓ               ａｎｄ               ｇｒａｐｅ               ｊｕｉｃｅ               ｃｏｓｔｓ               ｓｅｐａｒａｔｅｌｙ. Ｉｎ               ｏｒｄｅｒ               ｔｏ               ｄｅｓｉｇｎ               ａ               ｓｙｓｔｅｍ               ｆｏｒ               ｔｈｉｓ               ｃｏｍｐａｎｙ,               ｒｅｑｕｉｒｅｍｅｎｔｓ               ｗｏｕｌｄ               ｉｎｃｌｕｄｅ               ｔｈｅ               ａｂｉｌｉｔｙ               ｔｏ               ｐｒｏｖｉｄｅ               ｉｎｆｏｒｍａｔｉｏｎ               ｏｎ               ｕｎｉｔ               ｐｒｏｄｕｃｔｉｏｎ,               ｐｒｏｄｕｃｔｉｏｎ               ｃｏｓｔｓ,               ｕｎｉｔ               ｓａｌｅｓ,               ｕｎｉｔ               ｓａｌｅｓ               ｐｒｉｃｅ,               ｔｏｔａｌ               ｓａｌｅｓ               ｐｒｉｃｅ,               ａｎｄ               ｃｏｓｔ               ｏｆ               ｇｏｏｄｓ               ｓｏｌｄ.                Ｒｅｐｏｒｔｉｎｇ               -               ｔｈｅ               ｓｙｓｔｅｍ               ｓｈｏｕｌｄ               ｂｅ               ｄｅｓｉｇｎｅｄ               ｓｏ               ｔｈａｔ               ｉｔ               ｐｒｏｖｉｄｅｓ               ｒｅｐｏｒｔｓ               ｗｉｔｈ               ｔｈｅ               ｎｅｃｅｓｓａｒｙ               ｉｎｆｏｒｍａｔｉｏｎ               ｉｎ               ａ               ｍａｎｎｅｒ               ｔｈａｔ               ｍａｎａｇｅｍｅｎｔ               ｃａｎ               ｕｓｅ               ｉｎ               ｏｒｄｅｒ               ｔｏ               ｍａｋｅ               ｄｅｃｉｓｉｏｎｓ. Ｔｈｅ               ｒｅｐｏｒｔｉｎｇ               ｆｅａｔｕｒｅ               ｏｆ               ａｎｙ               ｓｙｓｔｅｍ               ｉｓ               ｏｆ               ｇｒｅａｔ               ｉｍｐｏｒｔａｎｃｅ. Ｔｈｅ               ｃｏｍｐａｎｙ               ｍｕｓｔ               ｄｅｃｉｄｅ               ｈｏｗ               ｔｈｅ               ｉｎｆｏｒｍａｔｉｏｎ               ｓｈｏｕｌｄ               ｂｅ               ｐｒｅｓｅｎｔｅｄ               ａｎｄ               ｔｈｅｎ               ｄｅｓｉｇｎ               ｔｈｅ               ｓｙｓｔｅｍ               ｓｏ               ｔｈａｔ               ｔｈｅ               ｉｎｆｏｒｍａｔｉｏｎ               ｉｓ               ｏｒｇａｎｉｚｅｄ               ａｎｄ               ｄｉｓｐｌａｙｅｄ               ｉｎ               ｔｈｅ               ｍａｎｎｅｒ               ｍｏｓｔ               ｂｅｎｅｆｉｃｉａｌ               ｔｏ               ｍａｎａｇｅｍｅｎｔ.                Ｃｏｎｃｌｕｓｉｏｎ                Ａｃｔｕａｌ               ｃｏｓｔ               ｒｅｐｏｒｔｉｎｇ               ｍａｙ               ｗｏｒｋ               ｆｏｒ               ｓｍａｌｌｅｒ               ｃｏｍｐａｎｉｅｓ,               ｂｕｔ               ａｓ               ａ               ｃｏｍｐａｎｙ               ｇｒｏｗｓ               ｉｔ               ｗｉｌｌ               ｂｅｃｏｍｅ               ｍｏｒｅ               ａｎｄ               ｍｏｒｅ               ｄｉｆｆｉｃｕｌｔ               ｔｏ               ｕｓｅ               ｔｈａｔ               ｆｏｒｍ               ｏｆ               ｃｏｓｔ               ｒｅｐｏｒｔｉｎｇ. Ａｎ               ｉｎｔｅｇｒａｔｅｄ               ｃｏｓｔ               ｒｅｐｏｒｔｉｎｇ               ｓｙｓｔｅｍ               ｗｉｌｌ               ｂｅ               ｉｎｖａｌｕａｂｌｅ               ｔｏ               ｔｈｅ               ｃｏｍｐａｎｙ,               ａｓ               ｉｔ               ｗｉｌｌ               ａｓｓｉｓｔ               ｍａｎａｇｅｍｅｎｔ               ｗｉｔｈ               ｐｌａｎｎｉｎｇ,               ｃｏｎｔｒｏｌｌｉｎｇ,               ａｎｄ               ｄｅｃｉｓｉｏｎ-ｍａｋｉｎｇ.                Ｒｅｆｅｒｅｎｃｅｓ                Ａｔｋｉｎｓｏｎ,               Ａ.Ａ.,               Ｋａｐｌａｎ,               Ｒ.Ｓ.,               &               Ｙｏｕｎｇ,               Ｓ.Ｍ. (2005). "Ｍａｎａｇｅｍｅｎｔ               ａｃｃｏｕｎｔｉｎｇ."               (Ｃｕｓｔｏｍ               ｅｄ.). Ｕｐｐｅｒ               Ｓａｄｄｌｅ               Ｒｉｖｅｒ,               ＮＪ:               Ｐｅａｒｓｏｎ               Ｃｕｓｔｏｍ               Ｐｕｂｌｉｓｈｉｎｇ.                Ｅｄｍｏｎｄｓ,               Ｃ.Ｄ.,               Ｅｄｍｏｎｄｓ,               Ｔ.Ｐ.,               Ｏｌｄｓ,               Ｐ.Ｒ.,               &               Ｓｃｈｎｅｉｄｅｒ,               Ｎ.Ｗ. (2006). "Ｆｕｎｄａｍｅｎｔａｌ               ｍａｎａｇｅｒｉａｌ               ａｃｃｏｕｎｔｉｎｇ               ｃｏｎｃｅｐｔｓ."               (3ｒｄ               ｅｄ.). Ｎｅｗ               Ｙｏｒｋ:               ＭｃＧｒａｗ-Ｈｉｌｌ               Ｉｒｗｉｎ.                Ｈｏｒｎｇｒｅｎ,               Ｃ. Ｔ.,               Ｄａｔａｒ,               Ｓ. Ｍ.,               &               Ｆｏｓｔｅｒ,               Ｇ. (2006). "Ｃｏｓｔ               Ａｃｃｏｕｎｔｉｎｇ:               Ａ               ｍａｎａｇｅｒｉａｌ               ｅｍｐｈａｓｉｓ."               (12ｔｈ               ｅｄ.). Ｕｐｐｅｒ               Ｓａｄｄｌｅ               Ｒｉｖｅｒ,               ＮＪ:               Ｐｅａｒｓｏｎ               Ｐｒｅｎｔｉｃｅ               Ｈａｌｌ.

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What Is Job Costing Accounting Job Order Costing Accounting Process Costing Accounting Product Costing in Accounting Cost to Cost Accounting Who Uses Cost Accounting Job Costing Accounting Example Managerial Accounting Costing Methods