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