商品詳細

To remain financially viable, all organizations, including government and nonprofit organizations, need to maximize efficiency, improve performance, and deal with complex problems. Managing costs and operations are two of the most essential elements for the successful operation of an organization. This timely book provides an introduction to cost and managerial accounting in government and nonprofit organizations, with an emphasis on cost basics, cost accounting methods, and cost management and control.

The book is divided into three parts: Part I deals with cost basics, with an emphasis on basic cost concepts, cost behavior, and cost analysis. Part II discusses methods commonly used in cost accounting. Included in this category are job costing, contract costing, process costing, cost allocation, and activity-based costing. And Part III looks at cost management and control. Three topics are discussed here: standard costing, quality control, and budgeting for planning and control. The book concludes with a brief discussion of emerging trends in cost and managerial accounting. With an emphasis on relatability and practical applications, examples have been drawn from real government and nonprofit organizations. Graduate students in public administration and management, as well as practitioners in government and nonprofit organizations, will find this book an essential foundation for understanding public accounting's unique challenges.