Costing

by Lucey, T.

• ISBN13: 9780826455109
• ISBN10: 0826455107
• Edition: 6th
• Format: Paperback
• Copyright: 2002-03-21
• Publisher: Cengage Learning EMEA

Table of Contents

Preface	vii
Section 1
What is costing	1	(7)
The Framework of Cost Accounting	8	(12)
Classification and Coding	20	(7)
Materials - Purchasing, Reception and Storage	27	(12)
Materials - Stock Recording and Inventory Control	39	(8)
Materials - Pricing Issues and Stocks	47	(20)
Assessment Section 1	59	(8)
Section 2
Labour - Remuneration methods	67	(11)
Labour - Recording, Costing and Allied Procedures	78	(10)
Overheads	88	(35)
Cost Accounts	123	(50)
Assessment Section 2	156	(17)
Section 3
Costing methods - Introduction	173	(3)
Costing methods - Job and Batch costing	176	(14)
Costing methods - Contract costing	190	(18)
Costing methods - Operation and Service costing	208	(9)
Costing methods - Process costing	217	(22)
Costing methods - Joint product and by-product costing	239	(25)
Assessment Section 3	248	(16)
Section 4
Planning, Control and Decision Making	264	(11)
Cost behaviour	275	(21)
Marginal and Absorption Costing	296	(14)
Short-Run Decision Making	310	(24)
Break-Even Analysis	334	(16)
Capital Investment Appraisal	350	(34)
Assessment Section 4	365	(19)
Section 5
Budgets	384	(31)
Standard Costing - Introduction	415	(11)
Standard Costing - variance analysis (Material, labour and overheads)	426	(26)
Standard Costing - variance analysis (Sales and Standard Marginal costs)	452	(33)
Uniform costing	485	(3)
Costing and Computers	488	(38)
Assessment Section 5	501	(25)
Case Exercises	526	(20)
Table A Present Value Factors	546	(2)
Table B Present Value Annuity Factors	548	(2)
Examination Technique	550	(2)
Solutions to Exercises and Examination Questions set at end of chapters	552	(55)
Index	607