Principios de contabilidad de costos

Edward J. Vanderbeck has been a professor of accounting for 30 years and Chair of the Department of Accountancy at Xavier University, Cincinnati, Ohio, for 22 years. Before retiring in 2008, Professor Vanderbeck specialized in teaching cost accounting to accounting majors and managerial accounting to undergraduate and MBA students. He has taught at the two-year college level at SUNY--Delhi. He has a BA in accounting from SUNY--Binghamton and an MS in business administration from SUNY--Albany. He is licensed as a CPA (inactive) in the state of Ohio. Professor Vanderbeck has worked as an internal revenue agent, and has performed a faculty internship at what was formerly the Big Eight accounting firm of Touche-Ross. He has served as a developmental editor and marketing manager for accounting publications with South-Western. Professor Vanderbeck is an avid tennis player and a student of casino gaming strategies. Maria R. Mitchell is Associate Professor of Accountancy at Thomas More College in Crestview Hills, Kentucky, where she teaches cost accounting and advanced accounting, to accounting majors and introductory accounting topics to freshman and adult students. Prior to starting her academic career full-time, Ms. Mitchell worked on the audit staff at KPMG and for a global industrial products company, where she was responsible for financial reporting and assisted with activities-based costing implementation projects. She has also been an adjunct instructor at Xavier University and Cincinnati State Technical and Community College. Professor Mitchell is a CPA in the state of Ohio, has an MBA from Xavier University and a BS Accounting from Northern Kentucky University. Outside the classroom, she enjoys the outdoors, reading, gardening, cooking, and studying genealogy.

• Capítulo 1 Introducción a la contabilidad de costosCapítulo 2 Contabilidad de los materialesCapítulo 3 Contabilidad de la mano de obraCapítulo 4 Contabilidad de los costos indirectos de fabricaciónCapítulo 5 Contabilidad de costos por procesos procedimientos generalesCapítulo 6 Contabilidad de costos por procesos, procedimientos adicionales; contabilidad de productos conjuntos y subproductosCapítulo 7 Presupuesto maestro y presupuesto flexibleCapítulo 8 Contabilidad de costos estándar: materiales, mano de obra y costos indirectos de fabricaciónCapítulo 9 Contabilidad de costos para empresas de servicios, balanced scorecard y costos de la calidadCapítulo 10 Análisis de costos para la toma de decisiones gerencialesGlosarioÍndice analítico