Costing - Lucey, T. (Terence) (London : Continuum, 2002)
1. What is costing -- 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 -- 7. Labour - Remuneration methods -- 8. Labour - Recording, Costing and Allied Procedures -- 9. Overheads -- 10. Cost Accounts -- 11. Costing methods - Introduction -- 12. Costing methods - Job and Batch costing -- 13. Costing methods - Contract costing -- 14. Costing methods - Operation and Service costing -- 15. Costing methods - Process costing -- 16. Costing methods - Joint product and by-product costing -- 17. Planning, Control and Decision Making -- 18. Cost behaviour -- 19. Marginal and Absorption Costing -- 20. Short-Run Decision Making -- 21. Break-Even Analysis -- 22. Capital Investment Appraisal -- 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. Costing and Computers -- Table A. Present Value Factors -- Table B. Present Value Annuity Factors -- Solutions to Exercises and Examination Questions set at end of chapters
Includes index.
Keywords: Cost accounting -- Study and teaching