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This book covers in a single comprehensive work two areas that have traditionally been taught as separate subjects. It covers every level of accounting from the shop floor to the board room and shows, with practical examples, how theory is applied every day. Written in a highly accessible style with an absolute minimum of technical jargon this text is the perfect introduction.
List of contents
1.Introduction
2.Cost data
3.Absorption costing: overheads
4.Absorption costing: costing methods
5.Cost accounts
6.Process costing
7.General mathematical accounting techniques
8.Cost behaviour
9.Decision-making principles
10.Short term decision-making
11.Marginal costing
12.Pricing
13.Long-term decision-making
14.Decision making: Conclusion
15.Control principles
16.Budgets
17.Control planning
18.Variance analysis
19.Aspects of profit control
20.Long-term planning and control
21.Behavioural aspects
22.Performance analysis
Summary
This book covers in a single comprehensive work two areas that have traditionally been taught as separate subjects. It covers every level of accounting from the shop floor to the board room and shows, with practical examples, how theory is applied every day. Written in a highly accessible style with an absolute minimum of technical jargon this text is the perfect introduction.