Costing

An Introduction

Colin Drury (Autor)

Buch | Softcover

491 Seiten

1994 | Third Edition 1994
Cengage Learning EMEA (Verlag)
978-0-412-58780-1 (ISBN)

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This text is adapted from Drury's "Management and Cost Accounting", and is tailored to the needs of a one-year course. It should be of interest to professional and undergraduate students taking a first course in costing, cost management, management accounting or cost and management accounting.

Part 1 Introduction to management and cost accounting: the scope of management accounting; cost and revenue classification. Part 2 Cost accumulation for stock valuation and profit measurement: accounting for materials and labour; accounting for overhead expenditure; accounting entries for a job costing system; process costing; joint product and by-product costing; absorption costing and variable costing. Part 3 Information for decision-making: cost-volume-profit analysis; measuring costs and benefits for decision-making; activity-based costing; capital investment decisions. Part 4 Information for planning and control: the budgeting process; control in the organization; standard costing and variance analysis; planning and control of stock levels; an introduction to some current and future developments in management accounting. Appendices. Self-assessment answers.

Zusatzinfo	XIV, 491 p.
Verlagsort	London
Sprache	englisch
Maße	189 x 246 mm
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Controlling / Kostenrechnung
ISBN-10	0-412-58780-7 / 0412587807
ISBN-13	978-0-412-58780-1 / 9780412587801
Zustand	Neuware