Principles of Cost Accounting
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Delivery time is estimated on our previous experiences. We give estimations only, because we order from outside Hungary, and the delivery time mainly depends on how quickly the publisher supplies the book. Faster or slower deliveries both happen, but we do our best to supply as quickly as possible.
Product details:
- Edition number 1
- Publisher OUP Southern Africa
- Date of Publication 6 August 2015
- ISBN 9780199045488
- Binding Paperback
- No. of pages400 pages
- Size 240x169x20 mm
- Weight 656 g
- Language English 0
Categories
Short description:
The book is suitable for undergraduate courses in Cost Accounting as part of a Diploma in Accounting taken at universities or universities of technology. It can be used for first- through to third-year students.
MoreLong description:
The book builds knowledge in incremental steps, allowing students to develop the framework required to conceptualise the technicalities of cost accounting. It refers to the specifics of accounting practice in the South African context where relevant, developing students' competence for their workplace. Principles of cost accounting offers a holistic approach to understanding the work of a cost accountant and incorporates decision-making and communication skills.
MoreTable of Contents:
Part 1 Fundamental concepts
Introduction to cost accounting
Cost concepts, classification and behaviour
Cost elements: Accounting for inventory
Cost elements: Inventory management and control
Cost elements: Labour
Cost elements: Overheads
Cost statements
Part 2 Costing systems
Part 2.1 Costing systems
Job costing
Contract costing
Part 2.2 Process costing
Process costing: Single products
Process costing: Joint and by-products
Part 2.3 Other costing systems
Standard costing
Activity-based costing (ABC)
Direct and absorption costing systems
Part 3 Budgets
Operational budgets
Cash budgets
Flexible and
fixed
budgets
Capital budgeting
Part 4 Decision making
Cost-volume-profit analysis
Linear programming
Relevant costing
Pricing decisions
