A practical foundation in costing:
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
London u.a.
Routledge
1994
|
| Edition: | 1. publ. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XXII, 713 S. graph. Darst. |
| ISBN: | 0415098750 |
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MARC
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| 100 | 1 | |a Wright, David |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a A practical foundation in costing |c David Wright |
| 250 | |a 1. publ. | ||
| 264 | 1 | |a London u.a. |b Routledge |c 1994 | |
| 300 | |a XXII, 713 S. |b graph. Darst. | ||
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| 337 | |b n |2 rdamedia | ||
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Record in the Search Index
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|---|---|
| adam_text | Contents
Preface xi
Acknowledgements xiii
Introduction xv
Author s note xix
Part I Costs and costing procedures
1 Costing and the classification of costs 3
1.1 What is costing and what are costing s aims? 4
1.2 Costing in production, trading and selling 10
1.3 Cost classification 18
1.4 Overview of basic costing procedure 25
2 Cost behaviour patterns 38
2.1 Cost behaviour and the relevant activity range 38
2.2 Fixed costs 39
2.3 Variable costs 42
2.4 Step and semi variable costs 47
3 Costing procedures for material costs 61
3.1 Purchasing, storing and stocktaking procedures 63
3.2 Stock/inventory control procedures 70
3.3 Pricing procedures for stock issues and stock valuation 75
4 Costing procedures for labour costs 91
4.1 Payroll procedure 92
4.2 Procedures for the remuneration of labour 98
5 Overhead costing procedures and absorption costing 108
5.1 Preliminary procedures in costing o verhead 108
5.2 Attribution of overhead to cost centres 115
5.3 Absorption of overhead into cost units 131
5.4 Objectives and practical application of absorption costing 145
viii Contents Part II Costing systems and methods
6 Cost book keeping systems 175
6.1 A non integrated cost book keeping system 176
6.2 An integrated cost book keeping system 182
6.3 Reconciliation of cost and financial accounts 188
7 Specific order costing 202
7.1 Branches of basic costing method/system 203
7.2 Job and batch costing 205
7.J Contract costing 209
8 Service/function costing 221
i Distinguishing features of service/function costing
systems 222
5.2 Practical application of service/function costing 224
9 Process costing 233
9.1 Application of the method in process industries 235
9.2 Costing treatment of process losses 239
9.3 Equivalent units 246
10 Joint and by product costing 265
10.1 Joint processes with joint products and by products 265
10.2 Joint products and joint process costs 273
10.3 Processing decisions 279
Part HI Costing for management decisions
11 Costs relevant to management decisions 295
11.1 Costing and management decision making 296
11.2 The relevant cost approach 301
11.3 Opportunity costs and notional costs 306
11.4 Summary illustration of relevant costs 309
12 Cost volume profit analysis 321
12.1 Break even analysis 323
12.2 Types of break even chart 332
12.3 Profit volume charts and ratios 340
12.4 Practical limitations of C V Panalysis 346
13 Marginal costing 357
13.1 Marginal cost and marginal costing 368
13.2 Contribution approach 374
13.3 Practical applications of the marginal costing/contribution
approach to management decisions 378
Contents ix
Part IV Costing for management planning and control
14 Cost planning/forecasting and estimation techniques 399
14.1 Preliminaries to cost planning/forecasting 401
14.2 Cost planning/forecasting via non statistical
estimation techniques 414
14.3 Cost planning/forecasting via statistical estimation
techniques 424
15 Budgets and budgetary control 445
75./ Budget preparation and organization 446
15.2 Control of cash cash budgeting 460
15.3 Flexible budgetary control 465
16 Standard costing and variance analysis 480
; 16.1 Standards and standard costing 482
76.2 Analysis of production variances 492
16.3 Analysis of sales, profit and functional cost variances 506
16.4 Joint variance problem 509
Review of developments in costing 527
Introduction 527
Just in time production and purchasing systems 528
Learning curve theory/application 529
A ctivity based costing 531
Product life cycles and life cycle costing 533
Notes 537
Solutions guide to the Practice Questions 541
Index 702
|
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| illustrated | Illustrated |
| indexdate | 2024-07-09T17:40:20Z |
| institution | BVB |
| isbn | 0415098750 |
| language | English |
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| physical | XXII, 713 S. graph. Darst. |
| publishDate | 1994 |
| publishDateSearch | 1994 |
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| publisher | Routledge |
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| spelling | Wright, David Verfasser aut A practical foundation in costing David Wright 1. publ. London u.a. Routledge 1994 XXII, 713 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Cost accounting gtt Cost accounting Cost accounting Problems, exercises, etc Kostenrechnung (DE-588)4032592-1 gnd rswk-swf Kostenrechnung (DE-588)4032592-1 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006453654&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Wright, David A practical foundation in costing Cost accounting gtt Cost accounting Cost accounting Problems, exercises, etc Kostenrechnung (DE-588)4032592-1 gnd |
| subject_GND | (DE-588)4032592-1 |
| title | A practical foundation in costing |
| title_auth | A practical foundation in costing |
| title_exact_search | A practical foundation in costing |
| title_full | A practical foundation in costing David Wright |
| title_fullStr | A practical foundation in costing David Wright |
| title_full_unstemmed | A practical foundation in costing David Wright |
| title_short | A practical foundation in costing |
| title_sort | a practical foundation in costing |
| topic | Cost accounting gtt Cost accounting Cost accounting Problems, exercises, etc Kostenrechnung (DE-588)4032592-1 gnd |
| topic_facet | Cost accounting Cost accounting Problems, exercises, etc Kostenrechnung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006453654&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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