Cost and management accounting

Author(s)

Bibliographic Information

Cost and management accounting

Roger Hussey

(Macmillan professional masters)

Macmillan, 1989

  • : pbk
  • : export pbk

Available at  / 30 libraries

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Note

Includes index

Description and Table of Contents

Description

Written for business managers and accountants, this comprehensive overview of the subject explains procedures and gives examples of topics ranging from contract and job costing, overheads and break-even analysis to budgetary control.

Table of Contents

  • Cost classification
  • costing for materials
  • costing for labour
  • integrated and interlocking accounts
  • overheads - allocation and apportionment
  • overheads - absorption
  • job and batch costing
  • contract costing
  • continuous operation costing
  • process costing
  • joint product and by-product costing
  • marginal costing
  • marginal costing and decision making
  • break-even analysis
  • comparison of marginal with absorption costing
  • budgetary control
  • budgets
  • standard costing - materials and labour
  • standard costing - overhead and sales variances
  • capital investment appraisal.

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