Cost and Management Accounting: An Introduction for Students

Front Cover
SAGE, Sep 28, 1989 - 416 pages
4 Reviews
This book deals comprehensively with the elements of cost accounting, their application to costing methods, and their significance for management through budgetary control, short term decision-making, and capital budgeting. It is an extensive revision of the author s well-known costing text, and provides the student with a complete introduction to cost accounting.

Relevant exercises are included at the end of each chapter, with solutions at the end of the book. These include many from recent examinations of the major professional accountancy bodies. Teachers are thus able to use their own favourite examples in lecture or class, and to refer students to other exercises for further practice. Students who are unable to attend a regular course will be able to check their work against the solutions. A series of multiple choice questions throughout the book provides a further opportunity for the student to check personal progress.

Other features of the book include: a complete introduction to cost accounting; new material on capital budgeting and cost accounting for service activities; an explanation of budgetary control including behavioural aspects; and graded questions and MCQs throughout (definitions follow CIMA terminology).

 

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This book is very good, because I was student of engineering. Now, i am doing MBA. I do not understand cost benifit and production. But when i did read this book i understood very well

Contents

COSTS IN THE MANAGEMENT ACCOUNTING SYSTEM
3
THE ELEMENTS OF COST ACCOUNTING
13
THE COSTING TREATMENT OF MATERIALS MATERIAL
29
STOCK VALUATION CONCEPTS
43
ACCOUNTING FOR LABOUR COSTS
53
THE COST ACCOUNTING TREATMENT OF OVERHEADS
75
COST BOOKKEEPING
101
JOB AND BATCH COSTING
121
COST ACCOUNTING FOR SERVICE ACTIVITIES
163
BUDGETARY PROCEDURES
179
BUDGETARY TECHNIQUES
193
THE BEHAVIOURIAL CONNECTION
212
THE STANDARDSETTING PROCESS
223
MARGINAL COSTING
259
COST CONCEPTS AND SHORTTERM DECISIONMAKING
286
MANAGEMENT INFORMATION FOR LONGTERM BUSINESS
310

CONTRACT COST ACCOUNTING
130
PROCESS COSTING
146
Solutions to multiple choice questions
327
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