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COST AND MANAGEMENT ACCOUNTING
English
196 b
Delivery to Austria
30-day return policy
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Paperback
15.51
€
Cost and Management Accounting are two key branches of accounting introduced to bridge a gap which Fundamental Accounting couldn't solve. It is aimed at ensuring that business resources are utilized effectively and efficiently. It is a decision-making guide/tool used by managers to minimize expenses on resources with an aim of maximizing profits. The major areas covered include: Introduction: Definition, Scope, Objectives and Significance of Cost Accounting: Cost Object, Cost Centers and Cost Unit: Classification of Cost Cost Ascertainment: Material Cost, Employee Costs, Direct Expenses, Overheads Cost Book Keeping: Cost Accounting Records, Ledgers and Cost Statements: Items excluded from Cost and Normal and Abnormal Items/Cost: Integral Accounts: Reconciliation of Cost Accounting Records with Financial Accounts Methods of Costing: Job Costing, Batch Costing, Contract Costing, Process Costing Cost Accounting Techniques: Marginal Costing, Standard Costing & Variance Analysis, Budget and Budgetary Control
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English
