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1995•Financial Times Prentice Hall eBooksRequires access

Cost and management accounting

William Massie Harper

Open publisher page 13 citations

Abstract

1.Introduction 2.Cost data 3.Absorption costing: overheads 4.Absorption costing: costing methods 5.Cost accounts 6.Process costing 7.General mathematical accounting techniques 8.Cost behaviour 9.Decision-making principles 10.Short term decision-making 11.Marginal costing 12.Pricing 13.Long-term decision-making 14.Decision making: Conclusion 15.Control principles 16.Budgets 17.Control planning 18.Variance analysis 19.Aspects of profit control 20.Long-term planning and control 21.Behavioural aspects 22.Performance analysis

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What this paper is about

1.Introduction 2.Cost data 3.Absorption costing: overheads 4.Absorption costing: costing methods 5.Cost accounts 6.Process costing 7.General mathematical accounting techniques 8.Cost behaviour 9.Decision-making principles 10.Short term decision-making 11.Marginal costing 12.Pricing 13.Long-term decision-making 14.Decision making: Conclusion 15.Control principles 16.Budgets 17.Control planning 18.Variance analysis 19.Aspects of profit control 20.Long-term planning and control 21.Behavioural aspects 22.Performance analysis

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OpenAlex reports 13 citations for this work. Citation counts describe recorded attention and do not establish research quality.

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Available abstract

1.Introduction 2.Cost data 3.Absorption costing: overheads 4.Absorption costing: costing methods 5.Cost accounts 6.Process costing 7.General mathematical accounting techniques 8.Cost behaviour 9.Decision-making principles 10.Short term decision-making 11.Marginal costing 12.Pricing 13.Long-term decision-making 14.Decision making: Conclusion 15.Control principles 16.Budgets 17.Control planning 18.Variance analysis 19.Aspects of profit control 20.Long-term planning and control 21.Behavioural aspects 22.Performance analysis

Key concepts: Activity-based costing, Total absorption costing, Cost accounting, Process costing, Management accounting, Cost–volume–profit analysis, Target costing, Job costing

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