DEDICATION

We dedicate this book to the cost accounting professors and students who have accompanied us on our textbook development journey. Their comments and insights have helped us create a textbook that is user friendly, holds to a high standard regarding technical content, and encourages students to think critically about how cost accounting information is created and used by businesses.

Cover image: Silhouettes of musicians playing at sunset. Photographer: Henry Wolf. Copyright © Getty Images.

Copyright © 2011 by John Wiley & Sons, Inc.

All rights reserved.

No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning or otherwise, except as permitted under Sections 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission of the Publisher, or authorization through payment of the appropriate per-copy fee to the Copyright Clearance Center, Inc., 222 Rosewood Drive, Danvers, MA 01923, website www.copyright.com. Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley & Sons, Inc., 111 River Street, Hoboken, NJ 07030-5774, (201)748-6011, fax (201)748-6008, website http://www.wiley.com/go/permissions.

To order books or for customer service, please call 1(800)-CALL-WILEY (225-5945).

Printed in the United States of America

ISBN 978-0-470-76942-3

Printed and bound by Walsworth Publishing ...

Get Cost Management: Measuring, Monitoring, and Motivating Performance, 2nd Edition now with the O’Reilly learning platform.

O’Reilly members experience books, live events, courses curated by job role, and more from O’Reilly and nearly 200 top publishers.