Job Costing: Managerial and Cost Accounting
Job Casting and Modern Cast Management SystemsBasic Job Casting ConceptsCost Data DeterminationConceptualizing Job CostingTracking Direct LaborTracking Direct MaterialsTracking OverheadJob Cost SheetsExpanding the IllustrationAnother Expansion of the IllustrationDatabase Versus SpreadsheetsMoving Beyond the Conceptual LevelInformation Systems for the Job Costing EnvironmentDirect MaterialDirect LaborOverhead and Cost DriversTracking Job Cost Within the Corporate LedgerDirect MaterialDirect LaborApplied Factory OverheadOverviewFinancial Statement Impact ScenariosCost Flows to the Financial StatementsSubsidiary AccountsGlobal Trade and TransfersAccounting for Actual and Applied OverheadThe Factory Overhead AccountActual OverheadThe Balance of Factory OverheadUnderapplied OverheadOverapplied OverheadInfluence of GAAPJob Costing in Service, Not For-Profit, And Governmental EnvironmentsThe Service SectorCapacity UtilizationModern Management of Costs and QualityGlobal CompetitionKaizenLean ManufacturingJust in Time InventoryTotal Quality ManagementSix SigmaReflection on Modern Cost Management
