Library of Congress Cataloging-in-Publication Data Cheatham, Carole. Updating standard cost systems / Carole B. Cheatham and Leo R. Cheatham. p. cm. Includes bibliographical references and index. ISBN 0-89930-716-7 (alk. paper) 1. Cost accounting -- United States. I. Cheatham, Leo R. II. Title. HF5686.C8C444 1993 657′.42 -- dc2O 92-34376 British Library Cataloguing in Publication Data is available. Copyright © 1993 by Carole B. Cheatham and Leo R. Cheatham All rights reserved. No portion of this book may be reproduced, by any process or technique, without the express written consent of the publisher. Library of Congress Catalog Card Number: 92-34376 ISBN: 0-89930-716-7 First published in 1993 Quorum Books, 88 Post Road West, Westport, CT 06881 An imprint of Greenwood Publishing Group, Inc. Printed in the United States of America ∞ + ⃝™ The paper used in this book complies with the Permanent Paper Standard issued by the National Information Standards Organization (Z39.48 --- 1984). 10 9 8 7 6 5 -iv- |