Cost Accounting: Foundations and Evolutions - Hardcover

Kinney, Michael R.; Prather-Kinsey, Jenice; Raiborn, Cecily A.

Hardcover

ISBN 10: 0324235011 ISBN 13: 9780324235012

Publisher: Cengage Learning, 2005

Synopsis

The most practical, real-world presentation of cost accounting on the market, this book blends a traditional and proven method of teaching cost accounting with the integration of innovative topics. Cost topics are covered in the context of organizational strategy and operational tactics, as cost management decisions are sensitive to strategies driven by quality, cost, and innovation. Kinney, Prather-Kinsey, and Raiborn reinforce the material with real-world examples and visual illustrations that bring cost management techniques into the student's sphere of understanding. A flexible organization appropriate for either a one- or two- semester course--coupled with clear and abundant visual presentations--allows students to clearly understand difficult topics. The text's revised organizational structure streamlines chapter materials as well as reduces redundancy between cost accounting and other business courses.

About this title

About the Author:

Professor Michael R. Kinney joined the faculty of accounting at Texas A&M (College Station) in 1989 after receiving a Ph.D. in Accounting from the University of Arizona. He is currently a KPMG Faculty Fellow of Accounting. He has taught undergraduate courses in cost and management accounting and graduate courses in management control systems, cost management, management consulting, corporate taxation, partnership taxation, and corporate tax strategies. He has received teaching awards including the outstanding teacher of the Texas A&M College of Business from the College of Business Honors Society (twice), and Delta Iota Chapter's Beta Alpha Psi teaching excellence award in accounting (twice) and the Association of Former Students Distinguished Achievement Award for Teaching. Professor Kinney has co-authored numerous articles in accounting, taxation, and finance as well as co-authoring ten college textbooks on management accounting and cost management. Dr. Kinney has also conducted consulting and executive development projects for several large Texas-based companies. Currently, Dr. Kinney serves as the Ph.D. Program Coordinator for the Department of Accounting.

Review:

"I prefer the Cost Management text over the Horngren in all 3 respects, organization, completeness and depth of coverage, but mostly the simplicity with which the information has been presented. The exhibits in the Cost Management text are also superior to the Horngren text, in my opinion."

"Kinney has better organization. The graphics are cleaner as is the color scheme and page layout. There is a slightly better inclusion of technology and modern management concepts. The end of chapter problems are more inclusive of the chapter's material."

"Kinney does a far superior job in integrating real-world data throughout the text. I really liked Exhibits 6-1 and 6-2 which do a great job in illustrating process costing techniques with a real company. I like the way the company information and processes are integrated throughout the chapter--this type of integration is far superior to Horngren's video presentations."

About this edition

• Publisher: Cengage Learning
• Publication date: 2005
• ISBN 10: 0324235011
• ISBN 13: 9780324235012
• Binding: Hardcover
• Edition number: 6
• Number of pages: 880