Cost and Management Accounting
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Part 1: Introduction to management and cost accounting
1.Introduction to management accounting
2.An introduction to cost terms and concepts
Part 2: Cost accumulation for inventory valuation and profit measurement
3.Accounting for direct costs
4.Cost assignment for indirect costs
5.Accounting entries for job-order costing system
6.Process costing
7.Joint and by-product costing
8.Income effects of alternative cost accumulation systems
Part 3: Information for decision-making
9.Cost-volume-profit analysis
10.Cost estimation and cost behaviour
11.Measuring relevant costs and revenues for decision-making
12.Activity-based costing
Part 4: Information for planning, control and performance measurement
13.The budgeting process
14.Management control systems
15.Standard costing and variance analysis
Autor: | Drury, Colin |
Nakladatel: | Cengage Learning EMEA |
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