Cost and management accounting
著者
書誌事項
Cost and management accounting
（Macmillan professional masters）
Macmillan, 1989
- : pbk
- : export pbk
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注記
Includes index
内容説明・目次
内容説明
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.
目次
- 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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