A first course in cost and management accounting
著者
書誌事項
A first course in cost and management accounting
DP Publications, 1993
2nd ed
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注記
Previous ed.: 1990
内容説明・目次
内容説明
Providing an introduction to cost and management accounting, this text includes many practical examples, diagrams, exercises and examination questions. Features include several objective tests for self-assessment and assignments for activity-based learning. This book can be used on the following courses - BTEC in national business and finance, RSA, LCCI, AAT in management and supervisory studies, business studies and marketing courses, access courses and purchasing and supply courses. A free lecturers' supplement is available.
目次
- Part 1 Cost analysis and cost ascertainment: what is product costing and cost accounting?
- elements of cost
- labour, materials and overheads
- calculating product costs
- job, batch and contract costing
- service, process and joint product costing. Part 2 Information for planning and control: what is planning and control?
- cost behaviour
- budgetary planning
- budgetary control
- cash budgeting
- standard costing
- variance analysis. Part 3 Information for decision making and performance appraisal: what is decision making?
- marginal costing
- break-even analysis
- pricing decisions
- investment appraisal
- performance appraisal of departments and divisions.
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