Costing
著者
書誌事項
Costing
DP Publications, 1996
5. ed
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注記
Includes index
内容説明・目次
内容説明
This book covers the theory and practice of cost accountancy which is intended for those students preparing for BSc combined studies, BA Accounting, BABS, BA Business Administration, BTEC HNC/D, Business and Finance, SCOTVEC HND Accounting and is on the reading lists of ABE, ACCA, CIMA, AAT, IAM, IFA, ICEA, ICM, LCCI and IcomA examinations. It is used as a course text on both accountancy and other courses. The text includes many self-testing exercises, examination questions and case studies. It also contains a lecturers' support pack. An LPBB edition is available.
目次
- Section 1: what is costing
- the framework of cost accounting
- classification and coding
- materials - purchasing, reception and storage
- materials - stock recording and inventory control
- materials - pricing issues and stocks. Assessment. Section 2: labour -remuneration methods
- labour - recording, costing and allied procedures
- overheads. Assessment. Section 3: costing methods: introduction
- costing methods - Job and batch costing
- costing methods - contract costing
- costing methods - operation and service costing
- costing methods - process costing
- costing methods - joint product and by-product costing. Assessment. Section 4: planning, control and decision making
- cost behaviour
- marginal and absorption costing
- short run decision making
- break even analysis
- capital investment appraisal. Assessment. Section 5: budgets
- standard costing -introduction
- standard costing - variance analysis (material, labour and overheads)
- standard costing - variance analysis (sales and standard marginal costs)
- uniform costing
- costing and computers. Assessment. Case exercises. Tables: present value factors
- present value annuity factors. Examination technique. solutions to exercises and examination questions set at end chapters.
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