Fundamentals Of Cost And Management Accounting - J. Mearns

Fundamentals Of Cost And Management Accounting

(Autor)

Buch | Softcover
336 Seiten
1987
Financial Times Prentice Hall (Verlag)
978-0-273-02751-5 (ISBN)
91,90 inkl. MwSt
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CONTENTS



1 GENERAL PRINCIPLES OF COST ACCOUNTING

Definition of cost accounting

Purpose of cost accounting

Cost accounting and financial accounting compared

Financial accounting

Meaning of cost

Cost units

Cost centres

Cost elements

Direct and indirect costs

Classification of cost

The role of the accountant

Priniciples methods and techniques

Cost accounting and management accounting compared

Examination practice



2 MATERIALS

Introduction

Purchasing

Receiving

Payment

Material cost

Storekeeping

Stock control

Valuation of stores issues

The methods compared

The effect on stock valuation of using the various methods

Examination practice



3 LABOUR

Introduction

Appointment of new employees

Recording attendance time

Booking activity time

Methods of remuneration

Work study, job evaluation and merit rating

Payroll preparation and payment of wages

Accounting for wages

Labour turnover

Examination practice



4 OVERHEADS

Introduction

Collection of overhead

Classification of overhead

Distribution of overhead

Overhead absorption

Predetermined overhead absorption rates

Marketing overhead

Administration overhead

Research and development overhead

Examination practice



5 COSTING METHODS

Introduction

Job costing

Contract costing

Batch costing

Process costing

Service costing

Examination practice



6 COST ACCOUNTS

Introduction

Interlocking accounts

Reconciliation of financial and cost accounts

Integral accounts

Examination practice



7 MARGINAL COSTING

Introduction

Variable costs

Fixed costs

Contribution

Profit volume ratio

Break even point

Break even charts

Margin of safety

Limitations of break even charts

The profit graph

Marginal costing and absorption costing compared

Semi variable costs

Contribution and the limiting factor

Treatment of direct wages

Marginal costing and decision making

Examination practice



8 BUDGETARY CONTROL

Introduction

Objectives of budgetary control

Preparation of the budget

The budget period

The budget manual

Principal budget factor

Subsidiary budgets

The master budget

The control aspect of budgetary control

Fixed and flexible budgets

Examination practice



9 STANDARD COSTING

Introduction

Purpose of standard costing

Standard cost

Types of standard

Setting standard costs

The standard hour

Variance analysis

Ratios used in standard costing

Examinations practice



INDEX

Erscheint lt. Verlag 1.3.1987
Verlagsort Harlow
Sprache englisch
Maße 156 x 232 mm
Gewicht 490 g
Themenwelt Wirtschaft Betriebswirtschaft / Management Controlling / Kostenrechnung
ISBN-10 0-273-02751-4 / 0273027514
ISBN-13 978-0-273-02751-5 / 9780273027515
Zustand Neuware
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