1. Introduction to cost concepts -- 2. Manufacturing statements -- 3. The cost cycle--double-entry system -- 4. Materials costing and control -- 5. Labour costing and control -- 6. Factory overhead costing and control -- 7. Responsibility accounting -- 8. Job costing -- 9. Break-even analysis and profit planning -- 10. Direct versus absorption costing -- 11. Differential cost analysis -- 12. Activity-based costing -- 13. Process costing -- 14. Operation costing -- 15. Joint and by-products -- 16. Standard costing -- Glossary -- Answers to self-testing questions -- Index
Summary
"The purpose of this book is to provide a practical approach to the principles involved in recording and reporting the costs incurred by manufacturing and service industries. This is done by initially introducing some basic concepts and definitions that are later expanded and applied within the framework of various cost accounting systems."--Provided by publisher
