Cost Accounting

Provides data for three major purposes; planning and controlling routine operations; nonroutine decisions, policy making, and longrange planning; and inventory valuation and income determination.

Author: Charles T. Horngren

Publisher:

ISBN:

Category: Contabilidad de costos

Page: 906

View: 801

Provides data for three major purposes; planning and controlling routine operations; nonroutine decisions, policy making, and longrange planning; and inventory valuation and income determination.

Basic Cost Accounting

Author: International Accountants Society

Publisher:

ISBN:

Category: Cost accounting

Page:

View: 911


Management and Cost Accounting

Academics, students as well as practitioners exchange their views and ideas, discuss concepts and communicate with each other in English. This is certainly also true for cost accounting and management accounting.

Author: Andreas Taschner

Publisher: John Wiley & Sons

ISBN: 3527832815

Category: Business & Economics

Page: 318

View: 891

Management and cost accounting has been the basic toolbox in business administration for decades. Today it is an integral part of all curricula in business education and no student can afford not to be familiar with its basic concepts and instruments. At the same time, business in general, and management accounting in particular, is becoming more and more international. English clearly has evolved as the "lingua franca" of international business. Academics, students as well as practitioners exchange their views and ideas, discuss concepts and communicate with each other in English. This is certainly also true for cost accounting and management accounting. Management Accounting is becoming increasingly international. "Management and Cost Accounting" is a new English language textbook covering concepts and instruments of cost and management accounting at an introductory level (Bachelor, but also suited for MBA courses due to strong focus on practical applications and cases). This textbook covers all topics that are relevant in management accounting in business organizations and that are typically covered in German and Central European Bachelor classes on cost accounting and management accounting. After an introduction to the topic, including major differences between the German approach and the purely Anglo-Saxon approach of management accounting, the book describes different cost terms and concepts applied in German cost accounting, The book is much more specific here compared to US-American standard textbooks. Based on different cost concepts, the topic of cost behavior is discussed, including the determination of cost functions. The heart of the book guides the reader through the general structure of a fully developed cost accounting system following the German and Central European standard: It starts with cost type accounting, moves on to cost center accounting and finally deals with cost unit accounting, assigning cost to goods and services offered in the market. The remaining parts of the book deal with decision making and how management and cost accounting data can support managers in this task. A comparison of absorption costing and variable costing introduces the reader to management decisions such as product portfolio and outsourcing decisions. Additionally, cost-volume-profit analysis (break-even-analysis) is covered. The book closes with a comprehensive treatment of cost planning and variance analysis.

Management and Cost Accounting For Dummies UK

Get a bird's-eye view – find out what management and cost accounting is all about, why it's so important and what every accountant and businessperson needs to know about it Learn the costs of doing business – get the lowdown on the ...

Author: Mark P. Holtzman

Publisher: John Wiley & Sons

ISBN: 1118650476

Category: Business & Economics

Page: 416

View: 663

With easy-to-understand explanations and real-life examples, Management & Cost Accounting For Dummies provides students and trainees with the basic concepts, terminology and methods to identify, measure, analyse, interpret, and communicate accounting information in the context of managerial decision-making. Major topics include: cost behaviour cost analysis profit planning and control measures accounting for decentralized operations budgeting decisions ethical challenges in management and cost accounting

Basic Cost Accounting

Author: Robert G. A. Boland

Publisher:

ISBN: 9780034004502

Category:

Page:

View: 844


Basic Cost Accounting Concepts

Author: Henry R. Anderson

Publisher: Houghton Mifflin School

ISBN: 9780395206461

Category: Comptabilité analytique

Page: 633

View: 902


Basic Cost Accounting

Author:

Publisher:

ISBN:

Category:

Page: 159

View: 557


Basic Cost Accounting

Author: Samuel Waldo Specthrie

Publisher:

ISBN:

Category: Cost accounting

Page: 434

View: 362


Basic Cost Accounting for Clinical Services

Author: National Committee for Clinical Laboratory Standards

Publisher:

ISBN: 9781562383565

Category: Pathological laboratories

Page: 70

View: 438


Cost Accounting with Basic Cost Management

Author: Prabir Das

Publisher:

ISBN: 9789676596451

Category: Accounting

Page: 468

View: 568


Advanced Cost Accounting

KEY FEATURES • This book designed as per the syllabi of various Indian universities • Step-by-step approach adopted for solved problems • Easy-to-understand approach • Solved problems & theories

Author: K. Senthilkumar, K. Maruthamuthu & Desti Kannaiah

Publisher: Vikas Publishing House

ISBN: 9325981084

Category: Business & Economics

Page:

View: 281

Advanced Cost Accounting presents the subject matter in simple and easy-to-understand language. It includes latest solved questions papers of university examinations. The book will serve the B.Com, B.Com.(CA)., M.Com., M.Com.(CA), BBA, BCA And MBA students of Periyar, Thiruvalluvar, Bharathiar, Madras and various Indian Universities. The given solutions to past semesters question papers in this book will help the students in preparing for examinations. KEY FEATURES • This book designed as per the syllabi of various Indian universities • Step-by-step approach adopted for solved problems • Easy-to-understand approach • Solved problems & theories

Cost Accounting

Author: P. T. Pattanshetty

Publisher:

ISBN:

Category:

Page: 523

View: 270


Cost Accounting 4E

To achieve these objectives , the contents of the text have been divided into five
parts . Part I explains the objectives and role of cost accounting , and basic cost
concepts . Part II emphasises the basic elements of cost and Part III discusses
cost ...

Author: Jawahar Lal

Publisher: Tata McGraw-Hill Education

ISBN: 9780070221628

Category: Cost accounting

Page: 1017

View: 550


Basic Accounting and Cost Accounting

Author: Grant & Bell

Publisher:

ISBN:

Category:

Page:

View: 480


Cost Accounting

The book also apprises cost accounting system, integrated accounts, and the presentation of cost accounting information.

Author: Mark Lee Inman

Publisher: Butterworth-Heinemann

ISBN: 1483105873

Category: Business & Economics

Page: 312

View: 481

Cost Accounting, Second Edition covers information and terminologies that prepare students for the final Level of the Accounting Technicians examinations, and the Level 1 Cost Accounting paper for the Chartered Association of Certified Accountants. The book provides definitions of terms associated with cost and costing and discusses the environment and uses of cost accounting. The text identifies the basic elements of cost accounting and how some of the elements are drawn into the procedures, with focus on materials and conversion cost. The types of costing methods, the typical costing systems, the basic mechanics of process costing, and the impact of losses and gains and work-in-progress are also considered. The book discusses marginal and standard costing, budget, and variance analysis, which is the essential mechanics of the operation of standard costing. The book also apprises cost accounting system, integrated accounts, and the presentation of cost accounting information. The last part of the book aims to review the communications constraints and desires put upon the accountant and to go into the mechanics of report writing. The book will be invaluable to certified accountants, management accountants, and non-mathematical students taking accounting subjects.

Cost Accounting in Government

The second section of the book provides further discussion and case studies of actual cost accounting practices in the main areas that cost accounting has been used in government: benchmarking the performance of government services, rate ...

Author: Zachary Mohr

Publisher: Routledge

ISBN: 1317302370

Category: Business & Economics

Page: 144

View: 401

Managerial cost accounting is the financial and managerial tool that is used to estimate the organizational cost of products and services in business and government. In recent decades, cost accounting in the United States and other advanced industrial countries has been dominated by discussions of Activity Based Costing or ABC. While ABC can be shown to produce a more accurate estimate of cost than older and more basic types of cost accounting, ABC is not used extensively in many governments. We argue that this recent focus on ABC has stifled examination and discussion of how government cost accounting is being used and how it could be used in practice. The study of cost accounting practice reveals an important and underexplored area of financial management in government. Given the scandals that cost accounting estimates can create and that different types of cost accounting can create different estimates of cost it may be reasonable to ask whether the cost accounting exercise is worth it? Cost Accounting in Government: Theory and Applications addresses these unusual and unusually important topics through a series of studies of different government cost accounting practices. The first section of the book presents two chapters on the history and basic elements of cost accounting. The second section of the book provides further discussion and case studies of actual cost accounting practices in the main areas that cost accounting has been used in government: benchmarking the performance of government services, rate setting, grant overhead cost recovery, and cost management. The last two chapters discuss cost accounting practices in Europe and the future of cost accounting. These cases span local and federal governments and provide a much needed context to the study of cost accounting in government. Aimed at academics, researchers and policy makers in the fields of Accounting, Public Administration, and Government Studies, Cost Accounting in Government: Theory and Applications seeks to address the practical and theoretical gap in government cost accounting research with case studies of different public agencies that are using cost accounting for different purposes. The case studies illustrate that different purposes for cost accounting create unique and interesting cost accounting practices. The case studies provide useful examples of actual cost accounting systems that can inform both research and instruction

Cost Accounting 3E

To achieve these objectives , the contents of the text have been divided into five
parts . Part I explains the objectives and role of cost accounting , and basic cost
concepts . Part II emphasises the basic elements of cost and Part III discusses
cost ...

Author: Jawaharlal

Publisher: Tata McGraw-Hill Education

ISBN: 9780070482746

Category: Cost accounting

Page: 876

View: 230


Basic Accounting and Cost Accounting

valuation , the difference between historical and predetermined cost appears in
the accounts as a variance . It is common practice to ... 9 - E . What is the basic
difference between process cost accounting and job cost accounting ? 9 - F . In
the ...

Author: Eugene Lodewick Grant

Publisher: McGraw-Hill Companies

ISBN:

Category: Accounting

Page: 520

View: 322


Practice Set and Forms to Accompany Basic Cost Accounting

Author: Samuel Waldo Specthrie

Publisher:

ISBN:

Category: Cost accounting

Page: 150

View: 833


Cost Accounting for Health Care Organizations

This book provides a thorough coverage of the essentials of cost accounting from a health care perspective.

Author: Steven A. Finkler

Publisher: Jones & Bartlett Learning

ISBN: 9780834210127

Category: Medical

Page: 890

View: 331

This book provides a thorough coverage of the essentials of cost accounting from a health care perspective. It covers all of the basic tools of cost accounting common to all industries, and uses health care examples. Part I provides the reader with a solid foundation in the essentials of cost accounting. The chapters in this section provide an introduction to costing and cost definitions. Various approaches to product costing and cost allocation are discussed. Breakeven analysis is also covered, as are techniques for making nonroutine decisions. Part II presents a number of specific tools for improved planning and control. The chapters in this section focus on forecasting and prediction of future costs, budgeting, flexible budgeting, variance analysis, and management control. Part III addresses a number of additional cost accounting tools that can be helpful in generating management information for decision making. Specifically, there are chapters on cost accounting, productivity measurement, inventory, uncertainty, information systems, and performance evaluation. The criticisms of cost accounting and a number of suggested approaches for improvement are discussed in Part IV. The chapters in this part also examine activity-based costing, total quality management, and the future of costing. Each chapter is followed by one or more articles that apply some of the material discussed in the chapter. The last chapter provides a summary of the book.