TY  - BOOK
AU  - Drury,Colin
TI  - Costing: an introduction 
SN  - 1861522584
U1  - 657.42 
PY  - 1998///
CY  - London
PB  - Thomson
KW  - Accounting
KW  - Cost accounting
KW  - Managerial accounting
N1  - This is a text for introductory courses on cost and management accounting. It provides balanced coverage of the elementary principles and techniques of costing and management accounting, and concentrates on the typical syllabus of a first year BA course; Includes index; Part 1 Introduction to management and cost accounting: the scope of management accounting; cost and revenue classification. Part 2 Cost accumulation for stock valuation and profit measurement: accounting for materials and labour; accounting for overhead expenditure accounting entries for a job costing system; process costing; joint product and by-product costing; absorption costing and variable costing Part 3 Information for decision-making: cost-volume-profit analysis; special studies - measuring relevant costs for decision-making; activity-based costing; capital investment decisions. Part 4 Information for planning and control: the budgetting process; operational control and performance measurement; standard costing and variance analyses; planning and control of stock levels. Part 5 Current developments in management accounting: current developments in management accounting
ER  -