Costing : an introduction
著者
書誌事項
Costing : an introduction
Chapman & Hall, c1994
3rd ed
並立書誌 全1件
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Costing : an introduction / Colin Drury
BA34300199
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Costing : an introduction / Colin Drury
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注記
Includes index
内容説明・目次
内容説明
This text is adapted from Drury's "Management and Cost Accounting", and is tailored to the needs of a one-year course. It should be of interest to professional and undergraduate students taking a first course in costing, cost management, management accounting or cost and management accounting.
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
- activity-based costing
- capital investment decisions. Part 4 Information for planning and control: the budgeting process
- control in the organization
- standard costing and variance analysis
- planning and control of stock levels
- an introduction to some current and future developments in management accounting. Appendices. Self-assessment answers.
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