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Cost Accounting 5e (ebook)
Cost Accounting 5e (ebook)
Prabir Das
Cost Accounting Fifth Edition is an ideal book for undergraduate students of finance and accountancy of business who wish to grasp the fundamentals of cost accounting and it covers both theory and technique. It focuses on the purpose of cost accounting, which is to ascertain costs in order to plan and control. It also covers the concepts and techniques of cost management, as well as its purpose, which is to provide information for strategic decision-making in order to give a competitive advantage to the company and value to the customers. The text covers a significant part of the syllabuses of various local and overseas examinations in cost and management accounting.
Table of contents
Cost Accounting Fifth Edition
Part One: Foundation of Cost Accounting
1. Fundamentals of Costing
2. Ethics in Cost Accounting
Part Two: Product Costing
3. Costing for Materials
4. Costing for Labour
5. Costing for Direct Expenses and Overheads
Part Three: Specific Order Costing
6. Job and Batch Costing
7. Contract Costing
Part Four: Operation Costing
8. Process Costing
9. Joint Products, By-Products, Waste, Scrap, Spoilage, Rejects and Losses
10. Costing of Services
Part Five: Costing Techniques for Decision-Making: Marginal Costing and Absorption Costing
11. Profit Reporting
12. Break-Even Analysis
13. Decision-Making
14. Quantitative Decision-Making: Cost Estimation and Uncertainty
15. Pricing
Part Six: Costing Techniques For Control: Budgeting, Variance Analysis and Performance Measurement
16. Budgetary Control and Flexible Budgeting
17. Standard Costing and Control Function
18. Accounting for Costs
19. Transfer Pricing and Performance Evaluation
Examination Techniques
Critical Thinking Questions