Pizzey, Alan

Principles of cost accountancy : a managerial perspective / Alan Pizzey - 5th edition - Cassell education ltd., c1987. - vii, 504 p. : ill. ; 25 cm.

Contents;

Section I: Cost finding
1. Introduction to cost accounting - Its place in the management system
2. The costing treatment of materials
3. The costing treatment of labour
4. The costing treatment of overheads

Section II: Cost accounting principles applied
5. Job and batch costing
6. Contract costing
7. Process costing
8. The costing treatment for service activities

Section III: Cost accounting for planning and control
9. Budgetary control
10. Budgetary control - The behavioural implications
11. Setting standards
12. Variance analysis

Section IV: Costs and decision making in the short term
13. Marginal costing and cost-volume-profit analysis
14. Short-term decision making

Section V: Long-term decision making
15. Introduction to capital budgeting
16. Uncertainty and business decisions

Section VI: Performance evaluation within divisions
17. Measuring performance for divisions
18. Transfer prices

Section VII: The system and the ledgers
19. Management information systems and cost book-keeping



includes Index

0304313777


Cost accounting

657.42 / PIZ