Costing
Cengage Learning EMEA (Verlag)
978-0-8264-5376-1 (ISBN)
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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.
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.
| Zusatzinfo | illustrations |
|---|---|
| Verlagsort | London |
| Sprache | englisch |
| Maße | 175 x 246 mm |
| Gewicht | 990 g |
| Themenwelt | Wirtschaft ► Betriebswirtschaft / Management ► Controlling / Kostenrechnung |
| ISBN-10 | 0-8264-5376-7 / 0826453767 |
| ISBN-13 | 978-0-8264-5376-1 / 9780826453761 |
| Zustand | Neuware |
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