The purpose of cost and management accounting is to provide managers with information which helps them to control, plan and make decisions. This book covers the basic principles and techniques including methods and procedures. Sample questions from CIMA papers (stages 1 & 2) and ACCA papers (module B) are included.
, Roger Hussey
Country of Publication:
2nd ed. 1998
Series: Professional Masters (Business)
30 November 1998
Professional and scholarly
Professional & Vocational
A / AS level
Preface.- Acknowledgements.- Cost and Management Accounting in Context.- Cost Classification.- Costing for Materials.- Costing for Labour.- Integrated and Interlocking Accounts.- Allocation and Apportionment of Overheads.- Overhead Absorption.- Job and Batch Costing.- Contract Costing.- Continuous Operation Costing.- Process Costing.- By-Product Costing and Joint Product Costing.- Marginal Costing.- Marginal Costing and Decision-Making.- Break-Even Analysis.- Absorption Costing and Marginal Costing Compared.- Budgetary Control.- Budgets.- Standard Costing: Materials and Labour.- Standard Costing: Overhead Variances and Sales Variances.- Capital Investment Appraisal.- Developments in Management Accounting.- Appendix A: Present Value Tables.- Appendix B: Glossary.- Appendix C: Outline Answers to Practice Questions.- Index.
JILL COLLIS is a researcher at Bristol Business School, University of the West of England, and has written and edited a number of books for business students. She has several years experience of research consultancy and has recently completed two major studies concerned with small and medium-sized companies. ROGER HUSSEY is NWIS Professor of Financial Services at Bristol Business School, University of the West of England, and Deloitte & Touche Fellow in Financial Reporting. He has wide experience in industry, teaching and research, and has published numerous books, reports and articles on accounting and management issues.