A First Course in Cost and Management Accounting

Part 1 Cost analysis and cost ascertainment: what is product costing and cost accounting? elements of cost labour, materials and overheads calculating product costs job, batch and contract costing service, process and joint product costing. Part 2 Information for planning and control: what is planning and control? cost behaviour budgetary planning budgetary control cash budgeting standard costing variance analysis. Part 3 Information for decision making and performance appraisal: what is decision making? marginal costing break-even analysis pricing decisions investment appraisal performance appraisal of departments and divisions.