Prime Cost & Overheads (Theories).

      Аннотация: This book discusses a conceptual and fundamental part and topics of cost accounting. In any business and particularly in manufacturing it is very important to maintain up to date and accurate data relating to prime cost on a regular basis as prime cost consist of two most important controllable costs – material consumed and labor. Overhead must be allocated or apportioned on scientific basis to derive true cost. Each topic in book is explained in simple language and further supported with different types of objective questions to offer better understanding of subject to readers. The book designed for the first course in cost accounting for students and teachers of B.Com, BBM.MAM, M.Com ICSI, ICWAI, ICAI and MBA programmes.

Ключевые слова: Direct Expenses, indirect expenses, prime cost, overheads