000 02739 a2200157 4500
008 130131b xxu||||| |||| 00| 0 eng d
082 _a657.42
100 _aPRASAD, MANMOHAN
_96555
245 _aPRINCIPLES & CONCEPTS OF COST MANAGEMENT SYSTEM
_cPRASAD, MANMOHAN
260 _bHIMALAYA PUBLISHING HOUSE
_c2005
_aMUMBAI
300 _a427
_bPAPER
505 _a Principles and Definitions of Cost Management System Elements of Cost Management System and Its Classification Direct Materials in Cost Management System and Its Control Control of Direct Labour in Cost Management System Methods of Remunerating Labour in Cost Management System Various Expenses Involved in Cost Management System Allocation, Apportionment, and Absorption of Overhead Expenses in Cost Management System Unit or Output Cost Management System Contract and Job Cost Management System Expenses of Various Processes Under Cost Management System The Reconciliation of Cost and Financial Results Under Cost Management System Marginal Costing and Break-even Analysis in Management System Standard Costing and Management System Variance Analysis and Management System Uniform Costing System and Inter-firm Comparisons Under Cost Management System Operating Cost System Budget and Budgetary Control in Cost Management System Return on Capital Employed in Cost Management System Revaluation Accounting System in Cost Management Higher Management Control System Or T.G.Rose System of Higher Control in Cost Management Cost Audit and Management System
520 _aThis book stresses on the acquisition of substantive knowledge pertaining to management functions of planning and control on the part of students and attempts to increase their intellectual skills at problem analysis. In the field of substantive knowledge, students should acquaint themselves with the economics of cost management - cost factors under various operating conditions, techniques of constructing a detailed comprehensive budget, cost-volume profit relationships, use of standard costs and flexible budgets for appraising performance in controlling costs, meaning of variable costing, relevant costs of the business and use of methods of quantitative analysis for evaluating capital expenditure decisions by the management. Besides accounting, the book also focuses on finance; thus it is designed to meet the requirements of finance and accounting. It has been attempt to explain the topics covered in a simple and lucid manner. Both theoretical as well as practical aspects of the subject have been given due importance in the book.
650 _aCOST MANAGEMENT
_96556
942 _2ddc
_cBK
999 _c30097
_d30097