图书简介

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

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