Costing : an introduction

Author(s)

Bibliographic Information

Costing : an introduction

Colin Drury

Chapman & Hall, c1994

3rd ed

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Note

Includes index

Description and Table of Contents

Description

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.

Table of Contents

  • 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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Details

  • NCID
    BA23163664
  • ISBN
    • 0412587807
  • LCCN
    93074895
  • Country Code
    uk
  • Title Language Code
    eng
  • Text Language Code
    eng
  • Place of Publication
    London ; New York
  • Pages/Volumes
    xiv, 491 p.
  • Size
    25 cm
  • Classification
  • Subject Headings
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