A Practical Foundation in Costing
Cengage Learning EMEA (Verlag)
978-0-415-09875-5 (ISBN)
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This introductory text provides a solid foundation in the field of cost accounting. Self-contained and practical in its format, the book is designed to promote active learning involvement on the part of the user. Each chapter lays out: study aims; objectives; practice questions. Solutions can be found at the back of the book, with full workings and commentary from the author. Distinctive use of cross-referencing aims to help promote the reader's active participation. Fully up-to-date, the volume also includes a section on recent developments in the field. Throughout, the author argues for a pragmatic approach to cost accounting. This book should be useful for students of accounting on professional and academic courses and to practitioners wishing to reinforce and refresh their knowledge, appreciation and application of the fundamentals of cost accounting. It should also be invaluable to students working towards the foundation costing examinations of management (CIMA), certified (CACA), public (CIPFA) and chartered (ICA) accountants' bodies alike, with particular relevance to the operational cost accounting paper of CIMA.
Part 1 Costs and Costing Procedures: 1. Costing and the Classification of Costs 2. Cost Behaviour Patterns 3. Costing Procedures for Material Costs 4. Costing Procedures for Labour Costs 5. Overhead Costing Procedures and Absorption Costing. Part 2 Costing Systems and Methods: 6. Cost Book-keeping Systems 7. Specific Order Costing 8. Service/Function Costing 9. Process Costing 10. Joint and By-Product Costing. Part 3 Costing for Management Decisions: 11. Costs Relevant to Management Decisions 12. Cost-Volume-Profit Analysis 13. Marginal Costing. Part 4 Costing for Management Planning and Control: 14. Cost Planning/Forecasting and Estimation Techniques 15. Budgets and Budgetary Control 16. Standard Costing and Variance Analysis. Chapter references; Review of Developments in Costing; Solutions Guide to the Practice Questions.
| Erscheint lt. Verlag | 6.1.1994 |
|---|---|
| Zusatzinfo | index |
| Verlagsort | London |
| Sprache | englisch |
| Maße | 156 x 234 mm |
| Gewicht | 1100 g |
| Themenwelt | Wirtschaft ► Betriebswirtschaft / Management ► Controlling / Kostenrechnung |
| ISBN-10 | 0-415-09875-0 / 0415098750 |
| ISBN-13 | 978-0-415-09875-5 / 9780415098755 |
| Zustand | Neuware |
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