First Cost and Accounting
Seiten
1991
|
2nd edition
Cengage Learning EMEA (Verlag)
978-1-85805-053-9 (ISBN)
Cengage Learning EMEA (Verlag)
978-1-85805-053-9 (ISBN)
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Provides an introduction to cost and management accounting for those who have not previously studied the subject. It is written in a clear, straightforward fashion without technical jargon or unnecessary detail. An
This book provides an introduction to cost and management accounting for those who have not previously studied the subject. It is written in a clear, straightforward fashion without technical jargon or unnecessary detail. The second edition includes numerous extensions of coverage including ABC, JIT and other developments; costing in service and not-for-profit organisations and behavioural aspects of budgeting. Practical examples, diagrams, exercises, objective tests and examination questions are provided throughout the text.
This book provides an introduction to cost and management accounting for those who have not previously studied the subject. It is written in a clear, straightforward fashion without technical jargon or unnecessary detail. The second edition includes numerous extensions of coverage including ABC, JIT and other developments; costing in service and not-for-profit organisations and behavioural aspects of budgeting. Practical examples, diagrams, exercises, objective tests and examination questions are provided throughout the text.
Part 1 Cost analysis and cost ascertainment: what is product costing and cost accounting?; elements of cost; labour, materials and overheads; calculating product costs; job, batch and contract costing; service, process and joint product costing. Part 2 Information for planning and control: what is planning and control?; cost behaviour; budgetary planning; budgetary control; cash budgeting; standard costing; variance analysis. Part 3 Information for decision making and performance appraisal: what is decision making?; marginal costing; break-even analysis; pricing decisions; investment appraisal; performance appraisal of departments and divisions.
| Erscheint lt. Verlag | 27.6.1991 |
|---|---|
| Verlagsort | London |
| Sprache | englisch |
| Maße | 190 x 240 mm |
| Gewicht | 390 g |
| Themenwelt | Wirtschaft ► Betriebswirtschaft / Management ► Controlling / Kostenrechnung |
| Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen | |
| ISBN-10 | 1-85805-053-7 / 1858050537 |
| ISBN-13 | 978-1-85805-053-9 / 9781858050539 |
| Zustand | Neuware |
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