Costing
著者
書誌事項
Costing
（Course technology）
South-Western Cengage Learning, c2009
7th ed
- : pbk
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注記
Includes index
内容説明・目次
内容説明
Costing gives a thorough understanding of the theory and practice of cost and management accounting. It is particularly suitable for its wide and systematic coverage of the professional cost accounting syllabuses, but is also suitable for introductory degree and diploma courses in business, accounting and finance.
The first part of Costing gives detailed coverage of the objectives, principles, techniques and methods of cost accounting relating to the analysis and gathering of costs and cost ascertainment. The second part focuses on the use of cost information for planning, control and decision-making. At each stage, concepts are illustrated by practical examples and placed into context so that the reader is aware of the importance and relationships of the various aspects of costing. Fundamental management accounting topics such as budgetary control, standard costing and marginal costing are also thoroughly explained.
目次
Section 1.
1. What is Cost Accounting?
2. The Framework of Cost Accounting.
3. Classification and Coding.
4. Materials - Purchasing, Reception and Storage.
5. Materials - Stock Recording and Inventory Control.
6. Materials - Pricing Issues and Stocks
Assessment Section 1
Section 2.
7. Labour - Remuneration methods.
8. Labour - Recording, Costing and Allied Procedures.
9. Overheads.
10. Cost Accounts.
Assessment Section 2.
Section 3.
11. Cost Accounting methods - Introduction.
12. Cost Accounting methods - Job and Batch costing.
13. Cost Accounting methods - Contract costing.
14. Cost Accounting methods - Operation and Service costing.
15. Cost Accounting methods - Process costing.
16. Cost Accounting methods - Joint product and by-product costing Assessment.
Assessment Section 3.
Section 4.
17. Planning, Control and Decision Making.
18. Cost behaviour.
19. Variable (or marginal) and Absorption Costing.
20. Short-Run Decision Making.
21. Break-Even Analysis.
22. Capital Investment Appraisal.
Assessment Section 4.
Section 5.
23. Budgets.
24. Standard Costing - Introduction.
25. Standard Costing - variance analysis (Material, labour and overheads).
26. Standard Costing - variance analysis (Sales and Standard Marginal costs).
27. Uniform costing.
28. Cost Accounting and Computers.
Assessment Section 5.
Case Exercises.
Table A. Present Value Factors.
Table B. Present Value Annuity Factors.
Examination Technique.
Solutions to Exercises and Examination Questions set at end of chapters.
Index.
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