Management and Cost Accounting (el. knyga) (skaityta knyga) | knygos.lt

Aprašymas

This book has been written to serve as a text and provides a vigorous and interesting coverage of the topics in a simple manner. It is designed to help students understand the role of Management and Cost accounting, a subject of considerable interest and utility, in accomplishing three broad objectives (i) cost ascertainment; (ii) cost analysis and cost control; and (iii) managerial decision-making. To achieve these objectives, the contents of the text have been divided into two parts: Part - I explain the objectives and role of management accounting and discussion on the foundation of managerial planning, control and decision-making related to budgetary control, marginal costing, standards costing and Human resource Accounting. Part - II is devoted to discussion on the foundation of Cost accounting, and basic cost concepts, Material cost control, Labour cost control techniques, accumulation of Overheads, Job Batch and process costing and emphasizes the basic elements of contract costing.