Costing : an introduction
著者
書誌事項
Costing : an introduction
Chapman and Hall, 1990
2nd ed
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注記
Includes index
内容説明・目次
内容説明
The aim of the second edition of this book is to provide an introduction to the theory and practice of cost and management accounting. A cost accounting system accumulates financial information for stock valuation and profit measurement whereas a management accounting system accumulates, classifies and reports information that will assist managers in their decision-making, planning and control activities. This book is concerned with both cost and management accounting, with equal emphasis being placed on both systems. Intended primarily for students who are pursuing a one year cost and management accounting course, the book is ideal for those approaching this subject for the first time. It is suitable for foundation professional (CACA, CIMA and one year college foundation courses, Association of Accounting Technicians, BTEC higher and national diploma, "A" level accounting and a first level costing course for undergraduate degree students.
目次
- Part 1 Introduction to management and cost accounting: the scope of management accounting
- cost and revenue classification. Part 2 Cost accumulation for stock valuation and profit measurement: accounting for materials and labour
- accounting for overhead expenditure
- accounting entries for a job costing system
- process costing
- joint product and by-product costing
- absorption costing and variable costing. Part 3 Information for decision-making: cost-volume-profit analysis
- measuring costs and benefits for decision-making
- capital investment decisions. Part 4 Information for planning and control: the budgeting process
- control in the organization
- standard costing and variance analyses
- planning and control of stock levels.
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