Collis, Jill, Hussey, Roger 　著

内容

目次

Preface.- Acknowledgements.- Cost and Management Accounting in Context.- Cost Classification.- Costing for Materials.- Costing for Labour.- Integrated and Interlocking Accounts.- Allocation and Apportionment of Overheads.- Overhead Absorption.- Job and Batch Costing.- Contract Costing.- Continuous Operation Costing.- Process Costing.- By-Product Costing and Joint Product Costing.- Marginal Costing.- Marginal Costing and Decision-Making.- Break-Even Analysis.- Absorption Costing and Marginal Costing Compared.- Budgetary Control.- Budgets.- Standard Costing: Materials and Labour.- Standard Costing: Overhead Variances and Sales Variances.- Capital Investment Appraisal.- Developments in Management Accounting.- Appendix A: Present Value Tables.- Appendix B: Glossary.- Appendix C: Outline Answers to Practice Questions.- Index.