Item type

Book

Language

anglais

Pages

x, 609 p.

Edition

6th ed.

Publication year

2002

Content notes

Section 1: 1. What is costing? --- 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 section --- 2 7. Labour - remuneration methods --- 8. Labour - recording, costing and allied procedures --- 9. Overheads --- 10. Cost accounts --- Section 3 --- 11. Costing methods: introduction --- 12. Costing methods - job and batch costing --- 13. Costing methods - contract costing --- 14. Costing methods - operation and service costing --- 15. Costing methods - process costing --- 16. Costing methods - joint product and by-product costing --- Section 4 --- 17. Planning, control and decision making --- 18. Cost behaviour ---19. Marginal and absorption costing --- 20. Short run decision making --- 21. Break even analysis ---22. Capital investment and appraisal --- 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. Costing and computers.

"Covering the principles, techniques and methods involved in cost accountancy, this text provides coverage of professional and college syllabuses for cost accountancy. Concepts are illustrated by practical examples and put in context" by Worldcat.

Section 1: 1. What is costing? --- 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 section --- 2 7. Labour - remuneration methods --- 8. Labour - recording, costing and allied procedures --- 9. Overheads --- 10. Cost accounts --- Section 3 --- 11. Costing methods: introduction --- 12. Costing methods - job and batch costing --- 13. Costing methods - contract costing --- 14. Costing methods - operation and service costing --- 15. Costing methods - process costing --- 16. Costing methods - joint product and by-product costing --- Section 4 --- 17. Planning, control and decision making --- 18. Cost behaviour ---19. Marginal and absorption costing --- 20. Short run decision making --- 21. Break even analysis ---22. Capital investment and appraisal --- 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. Costing and computers..