Cost and management accounting
著者
書誌事項
Cost and management accounting
（Palgrave business masters）
Palgrave, 1999
2nd ed
- : pbk
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注記
First edition published 1989
Includes index
内容説明・目次
内容説明
The purpose of cost and management accounting is to provide managers with information which helps them to control, plan and make decisions. The second edition of this popular book, covers the principles and techniques of this subject area including the basic methods and procedures. It will prove invaluable to students on a wide range of business and professional courses.
目次
Preface.- Acknowledgements.- Cost and Management Accounting in Context.- Cost Classification.- Costing for Materials.- Costing for Labour.- Integrated and Interlocking Accounts.- Allocation and Apportionment of Overheads.- Overhead Absorption.- Job and Batch Costing.- Contract Costing.- Continuous Operation Costing.- Process Costing.- By-Product Costing and Joint Product Costing.- Marginal Costing.- Marginal Costing and Decision-Making.- Break-Even Analysis.- Absorption Costing and Marginal Costing Compared.- Budgetary Control.- Budgets.- Standard Costing: Materials and Labour.- Standard Costing: Overhead Variances and Sales Variances.- Capital Investment Appraisal.- Developments in Management Accounting.- Appendix A: Present Value Tables.- Appendix B: Glossary.- Appendix C: Outline Answers to Practice Questions.- Index.
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