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9780199045488

Principles of Cost Accounting

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  • ISBN13:

    9780199045488

  • ISBN10:

    0199045488

  • Edition: 1st
  • Format: Paperback
  • Copyright: 2016-01-01
  • Publisher: Oxford University Press
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List Price: $32.00

Table of Contents


Part 1 Fundamental concepts
1. Introduction to cost accounting
2. Cost concepts, classification and behaviour
3. Cost elements: Accounting for inventory
4. Cost elements: Inventory management and control
5. Cost elements: Labour
6. Cost elements: Overheads
7. Cost statements
Part 2 Costing systems
Part 2.1 Costing systems
8. Job costing
9. Contract costing
Part 2.2 Process costing
10. Process costing: Single products
11. Process costing: Joint and by-products
Part 2.3 Other costing systems
12. Standard costing
13. Activity-based costing (ABC)
14. Direct and absorption costing systems
Part 3 Budgets
15. Operational budgets
16. Cash budgets
17. Flexible and

fixed

budgets
18. Capital budgeting
Part 4 Decision making
19. Cost-volume-profit analysis
20. Linear programming
21. Relevant costing
22. Pricing decisions

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