000			01733nam a2200193Ia 4500
008			150210s9999 xx 000 0 und d
020			_a9780826455109
082			_b657.42
100			_aLucey, Terry _916603
245			_aCosting _cLucey, Terry
250			_a6th
260			_bThomson Learning _aLondon _c2002
300			_a609p
505			_aection 1 What is costing: The Framework of Cost Accounting; Classification and Coding; Materials - Purchasing, Reception and Storage; Materials - Stock Recording and Inventory Control; Materials - Pricing Issues and Stocks. Section 2 Labour - Renumeration methods: Labour - Recording, Costing and Allied Procedures; Overheads; Cost Accounts. Section 3 Costing Methods: Introduction; Costing methods - Job and Batch costing; Costing methods - Contract costing; Costing methods - Operation and service costing; Costing methods - Process costing; Costing methods - Joint product and by-product costing. Section 4 Planning, Control and Decision Making: Cost behaviour; Marginal and Absorption Costing; Short Run Decision Making; Break Even Analysis; Capital Investment and Appraisal. Section 5 Budgets: Standard Costing - Introduction; Standard Costing - variance analysis (Material, labour and overheads); Standard Costing - variance analysis (Sales and standard Marginal costs); Uniform costing; Costing and Computers. Case Exercises: Examination Technique; Solutions to Exercises and Examination Questions.
520			_aThis text covers the principles, techniques and methods involved in cost accountancy. It provides full coverage of the latest professional and college syllabuses for cost accountancy.
650			_aCosting _916604
942			_2ddc _cBK
999			_c39911 _d39911