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基本説明
At each stage, concepts are illustrated by practical examples and placed into context so that the reader is aware of the importance and relationships of the various aspects of costing.
Full Description
Covering the principles, techniques and methods involved in cost accountancy, this text provides coverage of professional and college syllabuses for cost accountancy. In the first part of the book there is detailed coverage of the objectives, principles, techniques and methods of cost accountancy relating to the analysis and gathering of costs and cost ascertainment. The second part of the book concentrates upon the use of cost information for planning, control and decision making. At each stage, concepts are illustrated by practical examples and placed into context so that the reader is aware of the importance and relationships of the various aspects of costing.
Contents
Section 1 What is costing; The Framework of Cost Accounting; Classification and Coding; Materials - Purchasing, Reception and Storage; Materials - Stock Recording and Inventory Control; Materials - Pricing Issues and Stocks. Section 2 Labour - Renumeration methods: Labour - Recording, Costing and Allied Procedures; Overheads; Cost Accounts. Section 3 Costing Methods: Introduction; Costing methods - Job and Batch costing; Costing methods - Contract costing; Costing methods - Operation and service costing; Costing methods - Process costing; Costing methods - Joint product and by-product costing. Section 4 Planning, Control and Decision Making: Cost behaviour; Marginal and Absorption Costing; Short Run Decision Making; Break Even Analysis; Capital Investment and Appraisal. Section 5 Budgets: Standard Costing - Introduction; Standard Costing - variance analysis (Material, labour and overheads); Standard Costing - variance analysis (Sales and standard Marginal costs); Uniform costing; Costing and Computers. Case Exercises: Examination Technique; Solutions to Exercises and Examination Questions.
