Cost Accounting

Designed for an introductory course at the undergraduate or graduate level, this dynamic text presents an updated, real-world approach to cost accounting. Cost Accounting, 13e demonstrates the fundamentals and logic of alternative accounting systems and methods. The text emphasizes the use of accounting information in planning and controlling business systems, and in supporting a variety of management decisions. Distinguished authors Carter and Usry proffer specific consideration to decision-making and human behavioral matters.