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Cost accounting /
Cost Accounting, Stage 2 discusses the basic elements of cost, cost collection, and cost accounting techniques and methods.
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
London :
Heinemann,
1988.
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| Colección: | CIMA series.
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| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- Front Cover; Cost Accounting; Copyright Page; Dedication; Table of Contents; Preface; Chapter 1. Introduction; Definitions; The environment of cost accounting; The uses of cost accounting; A review of terms associated with costing; Note on SSAP9; References and further reading; Chapter 2. Cost ascertainment
- materials; Cost centre; The elements of cost; Material costs; Additional points to be considered under the heading of material costs; References and further reading; Chapter 3. Conversion costs; Labour cost control; Overheads; Final considerations; Summary of Chapters 2 and 3.
- Marginal costs and decision makingMarginal costing versus total absorption costing; Extensions to the marginal costing approach; The absorption/marginal costing controversy; References and further reading; Chapter 8. Budgets; Introduction and definition; Types of budgets; Advantages of budgeting; The essentials for effective budgeting; A word about flexed budgets; Control against budgets; Chapter 9. Standard costing; Introduction; The control process; Types of standard; Behavioural aspects of standard costing; Criticism of standard costing; References and further reading.
- Chapter 10. Variance analysisIntroduction; The definition of a 'Variance'; Direct materials variances; Direct labour variances; Overhead variances; Reporting on variances; Investigation of variances; Selection of a variance to be investigated; Ratio analysis and variances; References and further reading; Chapter 11. Cost accounting systems; Introduction; Objectives of a cost accounting system; Determining the cost accounting system; Absorption; Valuation; Audit requirements; Decision making; Predictive information; Appraising the information system; Modifying the cost accounting system.
- The use of computers in cost accountingReferences and further reading; Chapter 12. Integrated accounts; Introduction; The ledgers and books of account; Costing profit and loss accounts; Towards a non-integrated system; A comment about 'interlocking accounts'; Fully Integrated accounting systems; References and further reading; Chapter 13. Presentation of cost accounting information; Introduction; Accountancy is a communications discipline; Primary rubric; Some essential rubrics; Extensions and contrasting viewpoints; The methodology of report writing; References and further reading; Index.