Costing : an introduction
著者
書誌事項
Costing : an introduction
International Thomson Business Press, c1998-
4th ed
- teachers' manual
- students' manual
大学図書館所蔵 件 / 全25件
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336.8||D002969442,
teachers' manual336.8||D002969277, students' manual336.8||D002969269 -
336.85||DRU3140996,
teachers' manual336.85||DRU3140997, students' manual336.85||DRU3140995 -
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注記
Includes bibliographical references and index
First published: London : Chapman and Hall , 1987
内容説明・目次
内容説明
This is a text for introductory courses on cost and management accounting. It concentrates on the typical syllabus of a first year BA management accounting course, leaving out the more advanced topics covered in Management and Cost Accounting. It is therefore designed for students who may not proceed towards advanced level, and feel happier using a text which covers just the introductory topics at a more affordable price. The text provides balanced coverage of the elementary principles and techniques of costing and management accounting. Each chapter begins with learning objectives, then covers each topic in detail highlighting key concepts, giving worked examples and ending with a summary and practice questions. The students' manual aims to build confidence and consolidate understanding of the topics by practising a range of exam style questions.
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
- special studies - measuring relevant costs for decision-making
- activity-based costing
- capital investment decisions. Part 4 Information for planning and control: the budgetting process
- operational control and performance measurement
- standard costing and variance analyses
- planning and control of stock levels. Part 5 Current developments in management accounting: current developments in management accounting.
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