Cost and Management Accounting

Jill Collis, Roger Hussey (Autoren)

Buch | Softcover

256 Seiten

1998 | 2nd edition
Red Globe Press (Verlag)
978-0-333-69407-7 (ISBN)

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The purpose of cost and management accounting is to provide managers with information which helps them to control, plan and make decisions. The second edition of this popular book, covers the principles and techniques of this subject area including the basic methods and procedures. It will prove invaluable to students on a wide range of business and professional courses.

JILL COLLIS is a researcher at Bristol Business School, University of the West of England, and has written and edited a number of books for business students. She has several years experience of research consultancy and has recently completed two major studies concerned with small and medium-sized companies. ROGER HUSSEY is NWIS Professor of Financial Services at Bristol Business School, University of the West of England, and Deloitte & Touche Fellow in Financial Reporting. He has wide experience in industry, teaching and research, and has published numerous books, reports and articles on accounting and management issues.

Preface
Acknowledgements
Cost and Management Accounting in Context
Cost Classification
Costing for Materials
Costing for Labour
Integrated and Interlocking Accounts
Allocation and Apportionment of Overheads
Overhead Absorption
Job and Batch Costing
Contract Costing
Continuous Operation Costing
Process Costing
By-Product Costing and Joint Product Costing
Marginal Costing
Marginal Costing and Decision-Making
Break-Even Analysis
Absorption Costing and Marginal Costing Compared
Budgetary Control
Budgets
Standard Costing: Materials and Labour
Standard Costing: Overhead Variances and Sales Variances
Capital Investment Appraisal
Developments in Management Accounting
Appendix A: Present Value Tables
Appendix B: Glossary
Appendix C: Outline Answers to Practice Questions
Index.

Erscheint lt. Verlag	30.11.1998
Reihe/Serie	Palgrave Professional Masters (Business)
Reihe/Serie	Professional Masters (Business)
Sprache	englisch
Maße	156 x 234 mm
Gewicht	430 g
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Controlling / Kostenrechnung
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
ISBN-10	0-333-69407-4 / 0333694074
ISBN-13	978-0-333-69407-7 / 9780333694077
Zustand	Neuware