Cost and Management Accounting

An Introduction for Students

AvAlan V Pizzey

Häftad, Engelska, 1989

Del i serien Accounting and Finance series

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Beskrivning

This book deals comprehensively with the elements of cost accounting, their application to costing methods, and their significance for management through budgetary control, short term decision-making, and capital budgeting. It is an extensive revision of the author's well-known costing text, and provides the student with a complete introduction to cost accounting.

Relevant exercises are included at the end of each chapter, with solutions at the end of the book. These include many from recent examinations of the major professional accountancy bodies. Teachers are thus able to use their own favourite examples in lecture or class, and to refer students to other exercises for further practice. Students who are unable to attend a regular course will be able to check their work against the solutions. A series of multiple choice questions throughout the book provides a further opportunity for the student to check personal progress.

Other features of the book include: a complete introduction to cost accounting; new material on capital budgeting and cost accounting for service activities; an explanation of budgetary control including behavioural aspects; and graded questions and MCQs throughout (definitions follow CIMA terminology).

Produktinformation

Utgivningsdatum:1989-09-28
Mått:156 x 234 x 24 mm
Vikt:620 g
Format:Häftad
Språk:Engelska
Serie:Accounting and Finance series
Antal sidor:416
Upplaga:3
Förlag:SAGE Publications
ISBN:9781853960499

Utforska kategorier

Redovisning inom Ekonomi och Ledarskap

Recensioner i media

′This book is a traditional introductory text whose contents match professional examination syllabuses and the author has carefully gauged the appropriate depth of study′ - ACCA Student′s Newsletter

Innehållsförteckning

PART ONE: INTRODUCTION TO COST AND MANAGEMENT ACCOUNTINGCosts in the Management Accounting SystemThe Elements of Cost AccountingPART TWO: COST DETERMINATIONThe Costing Treatment of MaterialsMaterial ControlStock Valuation ConceptsAccounting for Labour CostsThe Cost Accounting Treatment of OverheadsCost BookkeepingPART THREE: COST ACCOUNTING METHODSJob and Batch CostingContract Cost AccountingProcess CostingCost Accounting for Service ActivitiesPART FOUR: BUDGETARY PLANNING AND CONTROLBudgetary ProceduresBudgetary TechniquesBudgetary ControlThe Behaviourial ConnectionPART FIVE: STANDARD COSTING AND VARIANCE ANALYSISThe Standard-Setting ProcessVariance Analysis PART SIX: COSTS FOR DECISION-MAKINGMarginal CostingCost Concepts and Short-Term Decision-MakingManagement Information for Long-Term Business Decisions PART SEVEN: SOLUTIONSSolutions to Multiple Choice QuestionsExercise Solutions