Cost Accounting 2nd edition by Farmer

Cost Accounting, 2nd Edition by Farmer, published by Wiley, introduces the concepts and methods managers use to measure, analyze, and control organizational costs. The textbook covers cost behavior, job and process costing, activity-based costing, budgeting, variance analysis, decision-making, performance evaluation, and relevant costing. It is designed for accounting and business students who need practical tools for planning and control. By linking cost information to managerial decisions, the text helps learners understand how accounting supports pricing, resource allocation, operational efficiency, and strategic performance in business settings.