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Costing Terry Lucey (Visiting Fellow at Aston Business School)

Costing By Terry Lucey (Visiting Fellow at Aston Business School)

Costing by Terry Lucey (Visiting Fellow at Aston Business School)


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Summary

Helps understand the theory and practice of cost and management accounting. This book covers the objectives, principles, techniques and methods of cost accounting relating to the analysis and gathering of costs and cost ascertainment.

Costing Summary

Costing by Terry Lucey (Visiting Fellow at Aston Business School)

Costing gives a thorough understanding of the theory and practice of cost and management accounting. It is particularly suitable for its wide and systematic coverage of the professional cost accounting syllabuses, but is also suitable for introductory degree and diploma courses in business, accounting and finance. The first part of Costing gives detailed coverage of the objectives, principles, techniques and methods of cost accounting relating to the analysis and gathering of costs and cost ascertainment. The second part focuses on the use of cost information for planning, control and decision-making. At each stage, concepts are illustrated by practical examples and placed into context so that the reader is aware of the importance and relationships of the various aspects of costing. Fundamental management accounting topics such as budgetary control, standard costing and marginal costing are also thoroughly explained.

Costing Reviews

Section 1. 1. What is Cost Accounting? 2. The Framework of Cost Accounting. 3. Classification and Coding. 4. Materials - Purchasing, Reception and Storage. 5. Materials - Stock Recording and Inventory Control. 6. Materials - Pricing Issues and Stocks Assessment Section 1 Section 2. 7. Labour - Remuneration methods. 8. Labour - Recording, Costing and Allied Procedures. 9. Overheads. 10. Cost Accounts. Assessment Section 2. Section 3. 11. Cost Accounting methods - Introduction. 12. Cost Accounting methods - Job and Batch costing. 13. Cost Accounting methods - Contract costing. 14. Cost Accounting methods - Operation and Service costing. 15. Cost Accounting methods - Process costing. 16. Cost Accounting methods - Joint product and by-product costing Assessment. Assessment Section 3. Section 4. 17. Planning, Control and Decision Making. 18. Cost behaviour. 19. Variable (or marginal) and Absorption Costing. 20. Short-Run Decision Making. 21. Break-Even Analysis. 22. Capital Investment Appraisal. Assessment Section 4. Section 5. 23. Budgets. 24. Standard Costing - Introduction. 25. Standard Costing - variance analysis (Material, labour and overheads). 26. Standard Costing - variance analysis (Sales and Standard Marginal costs). 27. Uniform costing. 28. Cost Accounting and Computers. Assessment Section 5. Case Exercises. Table A. Present Value Factors. Table B. Present Value Annuity Factors. Examination Technique. Solutions to Exercises and Examination Questions set at end of chapters. Index.

About Terry Lucey (Visiting Fellow at Aston Business School)

Terry Lucey has been an accountant and consultant in industry and has had over 20 years' examining and teaching experience at all levels of professional studies and for diploma and degree courses in business studies. He was previously Head of Department of Business Studies at the University of Wolverhampton and Visiting Fellow at Aston Business School, Aston University.

Table of Contents

Section 1. 1. What is Cost Accounting? 2. The Framework of Cost Accounting. 3. Classification and Coding. 4. Materials - Purchasing, Reception and Storage. 5. Materials - Stock Recording and Inventory Control. 6. Materials - Pricing Issues and Stocks Assessment Section 1 Section 2. 7. Labour - Remuneration methods. 8. Labour - Recording, Costing and Allied Procedures. 9. Overheads. 10. Cost Accounts. Assessment Section 2. Section 3. 11. Cost Accounting methods - Introduction. 12. Cost Accounting methods - Job and Batch costing. 13. Cost Accounting methods - Contract costing. 14. Cost Accounting methods - Operation and Service costing. 15. Cost Accounting methods - Process costing. 16. Cost Accounting methods - Joint product and by-product costing Assessment. Assessment Section 3. Section 4. 17. Planning, Control and Decision Making. 18. Cost behaviour. 19. Variable (or marginal) and Absorption Costing. 20. Short-Run Decision Making. 21. Break-Even Analysis. 22. Capital Investment Appraisal. Assessment Section 4. Section 5. 23. Budgets. 24. Standard Costing - Introduction. 25. Standard Costing - variance analysis (Material, labour and overheads). 26. Standard Costing - variance analysis (Sales and Standard Marginal costs). 27. Uniform costing. 28. Cost Accounting and Computers. Assessment Section 5. Case Exercises. Table A. Present Value Factors. Table B. Present Value Annuity Factors. Examination Technique. Solutions to Exercises and Examination Questions set at end of chapters. Index.

Additional information

GOR008021904
9781844809431
1844809439
Costing by Terry Lucey (Visiting Fellow at Aston Business School)
Used - Like New
Paperback
Cengage Learning EMEA
20081010
578
N/A
Book picture is for illustrative purposes only, actual binding, cover or edition may vary.
The book has been read, but looks new. The book cover has no visible wear, and the dust jacket is included if applicable. No missing or damaged pages, no tears, possible very minimal creasing, no underlining or highlighting of text, and no writing in the margins

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