Cost Accounting: Analysis and Control

Front Matter....Pages i-xvi
Introduction to Cost Accounting....Pages 1-9
Material Control and Costing Methods....Pages 10-20
Introduction to Matrices....Pages 21-37
Direct Materials, Direct Labour, the Mechanics of Cost Allocation and Overhead Analysis....Pages 38-56
Job Costing, Unit Costing, Process Costing and Joint Product Costing — ‘The Quartet’....Pages 57-96
Service Cost Allocation to Production Departments....Pages 97-108
Inventory Planning....Pages 109-123
Analysis of Cost Behaviour....Pages 124-135
Cost Estimation....Pages 136-149
Cost—Volume—Profit (C—V—P) Analysis....Pages 150-168
Relevant Costs for Decisions....Pages 169-186
Direct Costing and Absorption Costing....Pages 187-197
Budgetary Planning....Pages 198-217
Budgetary Control....Pages 218-232
Standard Costing....Pages 233-256
Linear Programming and Cost Accounting....Pages 257-275
Capital Budgeting....Pages 276-283
Project Financing and the Cost of Capital....Pages 284-289
The Analysis of Capital Investment Decisions....Pages 290-307
Risk and Uncertainty in Capital Budgeting....Pages 308-316
Back Matter....Pages 317-332