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Costing

An Introduction

  • Book
  • © 1994

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Authors:
  1. Colin Drury
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Table of contents (17 chapters)

  1. Front Matter

    Pages i-xiv
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  2. Introduction to Management and Cost Accounting

    1. Front Matter

      Pages 1-1
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    2. The scope of management accounting

      • Colin Drury
      Pages 3-17

    3. Cost and revenue classification

      • Colin Drury
      Pages 18-40

  3. Cost Accumulation for Stock Valuation and Profit Measurement

    1. Front Matter

      Pages 41-41
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    2. Accounting for materials and labour

      • Colin Drury
      Pages 43-72

    3. Accounting for overhead expenditure

      • Colin Drury
      Pages 73-108

    4. Accounting entries for a job costing system

      • Colin Drury
      Pages 109-137

    5. Process costing

      • Colin Drury
      Pages 138-173

    6. Joint product and by-product costing

      • Colin Drury
      Pages 174-194

    7. Absorption costing and variable costing

      • Colin Drury
      Pages 195-212

  4. Information for Decision-making

    1. Front Matter

      Pages 213-214
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    2. Cost-volume-profit analysis

      • Colin Drury
      Pages 215-244

    3. Special studies: measuring relevant costs for decision-making

      • Colin Drury
      Pages 245-272

    4. Activity-based costing

      • Colin Drury
      Pages 273-288

    5. Capital investment decisions

      • Colin Drury
      Pages 289-315

  5. Information for Planning and Control

    1. Front Matter

      Pages 317-317
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    2. The budgeting process

      • Colin Drury
      Pages 319-353

    3. Operational control and performance measurement

      • Colin Drury
      Pages 354-374

    4. Standard costing and variance analyses

      • Colin Drury
      Pages 375-425
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Keywords

Bibliographic Information

  • Book Title: Costing

  • Book Subtitle: An Introduction

  • Authors: Colin Drury

  • DOI: https://doi.org/10.1007/978-1-4899-6880-7

  • Publisher: Springer New York, NY

  • eBook Packages: Springer Book Archive

  • Copyright Information: Colin Drury 1994

  • Softcover ISBN: 978-0-412-58780-1Published: 01 January 1994

  • eBook ISBN: 978-1-4899-6880-7Published: 14 December 2013

  • Edition Number: 3

  • Number of Pages: XIV, 491

  • Topics: Business and Management, general

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