Cost and management accounting : an introduction for students

著者

• Pizzey, Alan

書誌事項

Cost and management accounting : an introduction for students

Alan Pizzey

Paul Chapman, 1989

3rd ed

注記

Includes index

内容説明・目次

内容説明

This book deals comprehensively with the elements of cost accounting, their application to costing methods, and their significance for management through budgetary control, short term decision-making, and capital budgeting. It is an extensive revision of the author's well-known costing text, and provides the student with a complete introduction to cost accounting. Relevant exercises are included at the end of each chapter, with solutions at the end of the book. These include many from recent examinations of the major professional accountancy bodies. Teachers are thus able to use their own favourite examples in lecture or class, and to refer students to other exercises for further practice. Students who are unable to attend a regular course will be able to check their work against the solutions. A series of multiple choice questions throughout the book provides a further opportunity for the student to check personal progress. Other features of the book include: a complete introduction to cost accounting; new material on capital budgeting and cost accounting for service activities; an explanation of budgetary control including behavioural aspects; and graded questions and MCQs throughout (definitions follow CIMA terminology).

目次

PART ONE: INTRODUCTION TO COST AND MANAGEMENT ACCOUNTING Costs in the Management Accounting System The Elements of Cost Accounting PART TWO: COST DETERMINATION The Costing Treatment of Materials Material Control Stock Valuation Concepts Accounting for Labour Costs The Cost Accounting Treatment of Overheads Cost Bookkeeping PART THREE: COST ACCOUNTING METHODS Job and Batch Costing Contract Cost Accounting Process Costing Cost Accounting for Service Activities PART FOUR: BUDGETARY PLANNING AND CONTROL Budgetary Procedures Budgetary Techniques Budgetary Control The Behaviourial Connection PART FIVE: STANDARD COSTING AND VARIANCE ANALYSIS The Standard-Setting Process Variance Analysis PART SIX: COSTS FOR DECISION-MAKING Marginal Costing Cost Concepts and Short-Term Decision-Making Management Information for Long-Term Business Decisions PART SEVEN: SOLUTIONS Solutions to Multiple Choice Questions Exercise Solutions

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詳細情報

• NII書誌ID(NCID): BA08007459
• ISBN:
  • 1853960497
• 出版国コード: uk
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: London
• ページ数/冊数: xvi, 395 p.
• 大きさ: 24 cm
• 分類:
  • LCC : HF5686.C8
  • DC19 : 657/.42
• 件名:
  • PRECIS : Cost accounting
  • LCSH : Cost accounting