COST ACCOUNTING AN ESSENTIAL GUIDE RUSSELL D., PATEL A. Księgarnia

Cost Accounting
An Essential Guide

David Russell, G.J. Wilkinson-Riddle, Ashok Patel

Brief Description

This new text provides a concise and clear introduction to the core principles of cost accounting. It sets out to make the key principles of the subject accessible to those with no prior knowledge and avoids detailed coverage of specific costing methods, making it the ideal first text for students wishing to grasp the basics of what can be a complex and diverse subject.

Features

Covers the basic principles of costing in a clear and unambiguous way, avoiding in-depth discussion of more specific costing methods such as job costing, batch costing, process costing and joint product costing.
It is the ideal first-stop resource for students new to the subject, especially those students taking only a short course in costing.
Each chapter follows a standard structure, including a range of features designed to make the book easier to use, including: an introduction; chapter objectives; a key points summary, and questions for review and self-assessment.
The students build up their understanding progressively through continuous reinforcement.
The narrative is interspersed with a wealth of illustrative examples to explain the relevant technique or procedure.
Help students to fully understand the application of the techniques they are learning.
The examples used in the text are broken down into stages, with workings clearly shown.
Helps students follow complex material, with which they often have difficulty.
The text offers a good balance of manufacturing and services environments, and includes important recent developments such as activity based costing (ABC) and activity based budgeting (ABB).
Gives students an up to date and balanced coverage of cost accounting.
Particular attention is given to the subject of overheads, which is an area of cost accounting that students often find very difficult to grasp.
The main author, David Russell, has a wide range of experience both as a working accountant in manufacturing, service industries and the public sector, and as a university teacher.
Students get the benefit of the author's teaching and "real world" experience.

Contents

Preface
Chapter 1: What is Cost Accounting?
Chapter 2: Essential Cost Accounting Terminology.
Chapter 3: Cost Behaviour
Chapter 4: Accounting For Labour Costs
Chapter 5: Accounting For Material Costs
Chapter 6: Absorption Costing
Chapter 7: Activity Based Costing
Chapter 8: Marginal Costing Systems
Chapter 9: Marginal Costing Short-term Decision Making
Chapter 10: Planning & Budgeting
Chapter 11: Standard Costing & Variance Analysis
Chapter 12: Capital Investment Appraisal
Appendix A: Present value and Annuity Tables.
Appendix B: Suggested Solutions to Self-Assessment Questions.

184 pages

Po otrzymaniu zamówienia poinformujemy,
czy wybrany tytuł polskojęzyczny lub anglojęzyczny jest aktualnie na półce księgarni.