图书简介

Part 1 Fundamental concepts; 1 Introduction to cost accounting; 2 Cost concepts, classification and behaviour; 3 Cost elements: Accounting for inventory; 4 Cost elements: Inventory management and control; 5 Cost elements: Labour; 6 Cost elements: Overheads; 7 Cost statements; Part 2 Costing systems; Part 2.1 Costing systems; 8 Job costing; 9 Contract costing; Part 2.2 Process costing; 10 Process costing: Single products; 11 Process costing: Joint and by-products; Part 2.3 Other costing systems; 12 Standard costing; 13 Activity-based costing (ABC); 14 Direct and absorption costing systems; Part 3 Budgets; 15 Operational budgets; 16 Cash budgets; 17 Flexible and fixed budgets; 18 Capital budgeting; Part 4 Decision making; 19 Cost-volume-profit analysis; 20 Linear programming; 21 Relevant costing; 22 Pricing decisions

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