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1995•Medical Entomology and ZoologyRequires access

Introduction to Cost and Management Accounting

Roger Storey

Open publisher page 8 citations

Abstract

PART 1: - Cost and Management Accounting: Definitions - Cost Classification and the Elements of Cost Materials - Labour - Overheads: Allocation and Apportionment - Overheads: Absorption into Products - Distribution, Selling and Administration Overheads - Cost Bookkeeping - PART 2: - Cost Accounting Methods: Definitions - Job and Batch Costing - Contract Costing - Process Costing - Joint Products and By-Products - Service Costing - Activity-Based Costing - PART 3: - Planning and Control: Definitions - Marginal Costing and CVP Analysis - Standard Costing and Variance Analysis - Budgetary Control - Investment Appraisal Techniques - Profitability and Efficiency Analyses Methods - PART 4: - Set of Management Accounts: Manufacturing Company - Set of Management Accounts: Service Company - PART 5: - Conclusion and Developments in Costing Techniques - Model Answers - Index

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PART 1: - Cost and Management Accounting: Definitions - Cost Classification and the Elements of Cost Materials - Labour - Overheads: Allocation and Apportionment - Overheads: Absorption into Products - Distribution, Selling and Administration Overheads - Cost Bookkeeping - PART 2: - Cost Accounting Methods: Definitions - Job and Batch Costing - Contract Costing - Process Costing - Joint Products and By-Products - Service Costing - Activity-Based Costing - PART 3: - Planning and Control: Definitions - Marginal Costing and CVP Analysis - Standard Costing and Variance Analysis - Budgetary Control - Investment Appraisal Techniques - Profitability and Efficiency Analyses Methods - PART 4: - Set of Management Accounts: Manufacturing Company - Set of Management Accounts: Service Company - PART 5: - Conclusion and Developments in Costing Techniques - Model Answers - Index

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PART 1: - Cost and Management Accounting: Definitions - Cost Classification and the Elements of Cost Materials - Labour - Overheads: Allocation and Apportionment - Overheads: Absorption into Products - Distribution, Selling and Administration Overheads - Cost Bookkeeping - PART 2: - Cost Accounting Methods: Definitions - Job and Batch Costing - Contract Costing - Process Costing - Joint Products and By-Products - Service Costing - Activity-Based Costing - PART 3: - Planning and Control: Definitions - Marginal Costing and CVP Analysis - Standard Costing and Variance Analysis - Budgetary Control - Investment Appraisal Techniques - Profitability and Efficiency Analyses Methods - PART 4: - Set of Management Accounts: Manufacturing Company - Set of Management Accounts: Service Company - PART 5: - Conclusion and Developments in Costing Techniques - Model Answers - Index

Key concepts: Activity-based costing, Total absorption costing, Job costing, Process costing, Cost accounting, Management accounting, Product cost management, Target costing

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