Fundamentals of cost and management accounting
著者
書誌事項
Fundamentals of cost and management accounting
（Financial Times management）
Financial Times Pitman, 1981
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注記
Includes index
12th reprint 1998
内容説明・目次
目次
CONTENTS
1 GENERAL PRINCIPLES OF COST ACCOUNTING
Definition of cost accounting
Purpose of cost accounting
Cost accounting and financial accounting compared
Financial accounting
Meaning of cost
Cost units
Cost centres
Cost elements
Direct and indirect costs
Classification of cost
The role of the accountant
Priniciples methods and techniques
Cost accounting and management accounting compared
Examination practice
2 MATERIALS
Introduction
Purchasing
Receiving
Payment
Material cost
Storekeeping
Stock control
Valuation of stores issues
The methods compared
The effect on stock valuation of using the various methods
Examination practice
3 LABOUR
Introduction
Appointment of new employees
Recording attendance time
Booking activity time
Methods of remuneration
Work study, job evaluation and merit rating
Payroll preparation and payment of wages
Accounting for wages
Labour turnover
Examination practice
4 OVERHEADS
Introduction
Collection of overhead
Classification of overhead
Distribution of overhead
Overhead absorption
Predetermined overhead absorption rates
Marketing overhead
Administration overhead
Research and development overhead
Examination practice
5 COSTING METHODS
Introduction
Job costing
Contract costing
Batch costing
Process costing
Service costing
Examination practice
6 COST ACCOUNTS
Introduction
Interlocking accounts
Reconciliation of financial and cost accounts
Integral accounts
Examination practice
7 MARGINAL COSTING
Introduction
Variable costs
Fixed costs
Contribution
Profit volume ratio
Break even point
Break even charts
Margin of safety
Limitations of break even charts
The profit graph
Marginal costing and absorption costing compared
Semi variable costs
Contribution and the limiting factor
Treatment of direct wages
Marginal costing and decision making
Examination practice
8 BUDGETARY CONTROL
Introduction
Objectives of budgetary control
Preparation of the budget
The budget period
The budget manual
Principal budget factor
Subsidiary budgets
The master budget
The control aspect of budgetary control
Fixed and flexible budgets
Examination practice
9 STANDARD COSTING
Introduction
Purpose of standard costing
Standard cost
Types of standard
Setting standard costs
The standard hour
Variance analysis
Ratios used in standard costing
Examinations practice
INDEX
「Nielsen BookData」 より