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Klappentext 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). Inhaltsverzeichnis PART ONE: INTRODUCTION TO COST AND MANAGEMENT ACCOUNTING Costs in the Management Accounting System The Elements of Cost Accounting PART TWO: COST DETERMINATION The Costing Treatment of Materials Material Control Stock Valuation Concepts Accounting for Labour Costs The Cost Accounting Treatment of Overheads Cost Bookkeeping PART THREE: COST ACCOUNTING METHODS Job and Batch Costing Contract Cost Accounting Process Costing Cost Accounting for Service Activities PART FOUR: BUDGETARY PLANNING AND CONTROL Budgetary Procedures Budgetary Techniques Budgetary Control The Behaviourial Connection PART FIVE: STANDARD COSTING AND VARIANCE ANALYSIS The Standard-Setting Process Variance Analysis PART SIX: COSTS FOR DECISION-MAKING Marginal Costing Cost Concepts and Short-Term Decision-Making Management Information for Long-Term Business Decisions PART SEVEN: SOLUTIONS Solutions to Multiple Choice Questions Exercise Solutions ...
Table des matières
PART ONE: INTRODUCTION TO COST AND MANAGEMENT ACCOUNTING
Costs in the Management Accounting System
The Elements of Cost Accounting
PART TWO: COST DETERMINATION
The Costing Treatment of Materials
Material Control
Stock Valuation Concepts
Accounting for Labour Costs
The Cost Accounting Treatment of Overheads
Cost Bookkeeping
PART THREE: COST ACCOUNTING METHODS
Job and Batch Costing
Contract Cost Accounting
Process Costing
Cost Accounting for Service Activities
PART FOUR: BUDGETARY PLANNING AND CONTROL
Budgetary Procedures
Budgetary Techniques
Budgetary Control
The Behaviourial Connection
PART FIVE: STANDARD COSTING AND VARIANCE ANALYSIS
The Standard-Setting Process
Variance Analysis
PART SIX: COSTS FOR DECISION-MAKING
Marginal Costing
Cost Concepts and Short-Term Decision-Making
Management Information for Long-Term Business Decisions
PART SEVEN: SOLUTIONS
Solutions to Multiple Choice Questions
Exercise Solutions
Commentaire
'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
