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COST AND MANAGEMENT ACCOUNTING.
В наличии
Местонахождение: Алматы | Состояние экземпляра: новый |
Бумажная
версия
версия
Автор: Okello Eri
ISBN: 9783659778360
Год издания: 1905
Формат книги: 60×90/16 (145×215 мм)
Количество страниц: 276
Издательство: LAP LAMBERT Academic Publishing
Цена: 51693 тг
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Сферы деятельности:Код товара: 704903
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Аннотация: Cost and Management Accounting are two key branches of accounting introduced to bridge a gap which Fundamental Accounting couldn’t solve. It is aimed at ensuring that business resources are utilized effectively and efficiently. It is a decision-making guide/tool used by managers to minimize expenses on resources with an aim of maximizing profits. The major areas covered include: Introduction: Definition, Scope, Objectives and Significance of Cost Accounting: Cost Object, Cost Centers and Cost Unit: Classification of Cost Cost Ascertainment: Material Cost, Employee Costs, Direct Expenses, Overheads Cost Book Keeping: Cost Accounting Records, Ledgers and Cost Statements: Items excluded from Cost and Normal and Abnormal Items/Cost: Integral Accounts: Reconciliation of Cost Accounting Records with Financial Accounts Methods of Costing: Job Costing, Batch Costing, Contract Costing, Process Costing Cost Accounting Techniques: Marginal Costing, Standard Costing & Variance Analysis, Budget and Budgetary Control
Ключевые слова: Cost, Management, Accounting
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