Cost and Management Accounting

Front Matter....Pages i-xii
Introduction....Pages 1-9
Cost Classification....Pages 10-15
Costing for Materials....Pages 16-27
Costing for Labour....Pages 28-33
Integrated and Interlocking Accounts....Pages 34-50
Overheads — Allocation and Apportionment....Pages 51-63
Overheads — Absorption....Pages 64-75
Job and Batch Costing....Pages 76-83
Contract Costing....Pages 84-93
Continuous Operation Costing....Pages 94-96
Process Costing....Pages 97-110
Joint Product and By-product Costing....Pages 111-117
Marginal Costing....Pages 118-127
Marginal Costing and Decision Making....Pages 128-138
Break-even Analysis....Pages 139-151
Comparison of Marginal with Absorption Costing....Pages 152-158
Budgetary Control....Pages 159-165
Budgets....Pages 166-175
Standard Costing — Materials and Labour....Pages 176-186
Standard Costing — Overhead and Sales Variances....Pages 187-195
Capital Investment Appraisal....Pages 196-202
Back Matter....Pages 203-219