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COST ACCOUNTING PRINCIPLES AND PRACTICE


UPCHURCH A.

wydawnictwo: FT/PH , rok wydania 2002, wydanie I

cena netto: 215.00 Twoja cena  204,25 zł + 5% vat - dodaj do koszyka

Cost Accounting
Principles and Practice

Brief Description


This text provides a clear exposition of the principles and technical procedures of cost accounting. It emphasizes the role of cost accounting within a multi disciplinary approach to management and enhances the appreciation of the wide applicability of the principles and techniques of each topic.

Features

  • Rigorous coverage of the technical aspects of cost accounting giving the student an in depth understanding of this topic.
  • Uses short in-text activities giving the student the opportunity to practice, consolidate or evaluate topics as they are covered.
  • Single scenarios developed for illustrative purposes during the course of each chapter avoiding the distraction of having to absorb new background material.
  • Detailed chapter objectives and summaries allowing quick revision and reference.
  • Glossary of technical terms allowing the book to be read in selected chapters as well as a unit.
  • Extracts from the press and technical journals underscoring the practical relevance of topics under discussion.
  • Chapter end questions split up into 'Self test', 'Questions with answers' and 'Questions without answers' giving invaluable study aid and include examination questions from a range of professional bodies (ACCA, CIMA, AAT and CIPFA)

Contents

1 Introduction
2 Cost Classification
3 Cost Estimation
4 Costing Labour
5 Costing Materials
6 Costing Overheads: "Traditional Methodology"
7 Costing Overheads: ABC
8 Cost Bookkeeping
9 Specific Order Costing
10 Process Costing
11Joint Product Costing
12 Service Costing
13 Absorption Costing and Marginal Costing
14 Cost/Volume/Profit Analysis
15 Relevant Costs and Benefits for Decision Making
16 Capital Investment Decisions
17 Budgets I
18 Budgets II
19 Financial Control
20 Analysis of Variances
21 Standard Cost Systems
Glossary
Appendix A Solutions to Chapter end questions
Appendix B Present Value Tables
697 pages

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