Fundamentals of cost accounting
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Boston
McGraw-Hill/Irwin
2011
|
| Ausgabe: | 3. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Tags: |
Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
|
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV036475066 | ||
| 003 | DE-604 | ||
| 005 | 20110825 | ||
| 007 | t | ||
| 008 | 100528s2011 ad|| |||| 00||| eng d | ||
| 020 | |a 9780073527116 |9 978-0-07-352711-6 | ||
| 020 | |a 0073527114 |9 0-07-352711-4 | ||
| 035 | |a (OCoLC)436027982 | ||
| 035 | |a (DE-599)BVBBV036475066 | ||
| 040 | |a DE-604 |b ger |e rakwb | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-11 | ||
| 082 | 0 | |a 657.42 |2 22 | |
| 084 | |a QP 830 |0 (DE-625)141954: |2 rvk | ||
| 084 | |a QP 820 |2 sdnb | ||
| 100 | 1 | |a Lanen, William N. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Fundamentals of cost accounting |c William N. Lanen ; Shannon W. Anderson ; Michael W. Maher |
| 250 | |a 3. ed. | ||
| 264 | 1 | |a Boston |b McGraw-Hill/Irwin |c 2011 | |
| 300 | |a XXX, 689 S., Anh. |b Ill., graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 650 | 4 | |a Cost accounting | |
| 650 | 0 | 7 | |a Rechnungswesen |0 (DE-588)4048732-5 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Rechnungslegung |0 (DE-588)4128343-0 |2 gnd |9 rswk-swf |
| 689 | 0 | 0 | |a Rechnungslegung |0 (DE-588)4128343-0 |D s |
| 689 | 0 | |8 1\p |5 DE-604 | |
| 689 | 1 | 0 | |a Rechnungswesen |0 (DE-588)4048732-5 |D s |
| 689 | 1 | |8 2\p |5 DE-604 | |
| 700 | 1 | |a Anderson, Shannon W. |e Verfasser |4 aut | |
| 700 | 1 | |a Maher, Michael |e Verfasser |4 aut | |
| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020346679&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-020346679 | ||
| 883 | 1 | |8 1\p |a cgwrk |d 20201028 |q DE-101 |u https://d-nb.info/provenance/plan#cgwrk | |
| 883 | 1 | |8 2\p |a cgwrk |d 20201028 |q DE-101 |u https://d-nb.info/provenance/plan#cgwrk | |
Datensatz im Suchindex
| _version_ | 1804142973053566976 |
|---|---|
| adam_text | Titel: Fundamentals of cost accounting
Autor: Narsis, I.
Jahr: 2011
CONTENTS
Preface....................................................................................................................................................... ///
Cost Concept and Principles....................................................................................... 1
Meaning and Definition of Cost Accounting; Object of Costing; Nature of Cost
Accounting; Scope of Cost Accounting; Characteristics of a Good Costing System;
Advantages of Cost Accounting; Limitations of Cost Accounting; Financial
Accounting and Cost Accounting; Management Accounting and Cost Accounting;
Costing Procedure; Costing Techniques; Cost Accounting Concepts; Installing
Costing System; Difficulties in Installation; Exercieses.
Elements of Cost.......................................................................................................... 13
Various Elements of Cost; Interchargeable Words; Components of Total Cost; Cost
Classification; Method of Costing; Cost Sheet; Problems and Solutions; Exercises;
Exercise Problems.
Material........................................................................................................................ 44
Direct and Indirect Material; Definition of Material Control; Objectives of Material
Control; Need for Material Control; Advantages of Material Control; Essential
Requirements of Material Control; Functions of the Purchasing Department;
Purchase Requisition; Purchase Order; Bill of Materials; Goods Received Note;
Store Keeping; Duties and Responsibilities of Storekeeper; Bin Card; Material
Return Note; Stores Ledger; Stock Levels; Economic Ordering Quantity; ABC
Analysis; Perpetual Inventory System; Distinguish between Bin Card and Stores
Ledger; Pricing of Material Issues; Scrap, Spoilage, Defectives and Its Treatment;
Problems and Solutions; Exercises; Exercise Problems.
Labour.......................................................................................................................... 95
Direct and Indirect Labour Cost; Features of Indirect Labour; Distinction between
Direct and Indirect Labour; Time Keeping; Time Booking; Distinction between Time
Keeping and Time Booking; Studies at Work Place; Motion Study; Work Study;
Remuneration Methods; Requisites of Good Wage Incentive Plan; Labour Turnover;
Overtime Premium; Problems and Solutions; Exercises; Exercises Problems.
5. Overheads.................................................................................................................... 144
Definition of Overheads; Classification of Overheads; Advantages of Classifying
Overhead into Fixed and Variable; Accounting for Overhead; Steps in Overhead
Accounting; Re-apportionment of Service Department Expenses to Production
Departments; Method of Re-apportionment; Absorption of Overhead; Methods
of Factory Overhead Absorption; Problems and Solutions; Exercises; Exercises
Problems.
6. Single or Output Costing............................................................................................ 199
Single Costing; Objectives of Output Costing; Cost Sheet; Features of Cost Sheet;
Advantages of Cost Sheet; Treatment of Stock. Tender or Quotations; Specimen
of Cost Sheet; Cost Sheet vs. Cost Account; Cost Sheet vs. Statement of Cost;
Problems and Solutions; Exercises; Exercises Problems.
7. Contract Costing.......................................................................................................... 232
Meaning of Contract Costing; Recoding of Cost Contract; Profit on Incomplete
Contracts; Surveyor s Certificate and Retention Money; Work-in-Progress;
Distinguish between Job Costing and Contract Costing; Cost Plus Contract;
Problems and Solutions; Exercises; Exercises Problems.
8. Job Costing and Batch Costing................................................................................... 260
Meaning of Job Costing; Features of Job Costing; Suitability of Job Costing;
Advantages of Job Costing; Limitations of Job Costing; Batch Costing; Problems
and Solutions; Exercises; Exercise Problems.
9. Process Costing............................................................................................................ 278
Meaning of Process Costing; Features of Process Costing; Treatment of Wastage;
By-product; Joint Product Exercise; Distinguish between Process Costings and Job
Costing; Operation Costing; Problems and Solutions; Exercises; Exercises Problems.
10. Reconciliation of Cost and Financial Accounts......................................................... 314
Meaning of Reconciliation; Need for Reconciliation; Reasons for Reconciliation
Statement; Preparation of Reconciliation Statement; Specimen Reconciliation
Statement; Memorandum Reconciliation Statement Account; Problems and
Solutions; Exercises; Exercise Problems.
11. Marginal Costing......................................................................................................... 341
Marginal Costing-Meaning and Definition; Concept of Marginal Costing; Features
of Marginal Costing; Absorption Costing; Differences between Absorption Costing
and Marginal Costing; Advantages of Marginal Costing; Disadvantages of Marginal
Costing; Contribution, Margin of Safety, P/V Ratio, Angle of Incidence; Break-even
Chart, Break-Even Point; Cost-Volume-Profit Analysis; Problems and Solutions;
Exercises; Exercise Problems.
12. Budgetary Control....................................................................................................... 374
Meaning of Budget; Essential of a Budget; Budgetary Control; Objectives of
Budgetary Control; Advantages of Budgetary Control; Essential Features of an
Efficient System of Budgetary Control; Types of Budgets; Various Functional
Budgets; Flexible Budget; Zero Base Budgeting; Relationship between Budgetary
Control and Standard Costing; Distinguish between Budgetary Control and
Standard Costing; Problems and Solutions; Exercises; Exercise Problems.
13. Standard Costing......................................................................................................... 397
Definition; Suitability; Advantages of Standard Costing; Disadvantages of Standard
Costing; Distinguish between Standard Costs and Estimated Costs; Variance; Kinds
of Variance; Problems and Solutions; Exercises; Exercise Problems.
14. Operating or Service Costing..................................................................................... 417
Operating Costing-Meaning; Transport Costing; Standing Charges; Operating
and Running Costs; Maintenance Charges; Log Sheet; Problems and Solutions;
Exercises; Exercise Problems.
15. Uniform Costing.......................................................................................................... 429
Uniform Costing-Meaning; Factors Requiring to Consider Under Uniform Costing;
Objectives of Uniform Costing; Advantages Uniform Costing; Disadvantages
of Uniform Costing; Application of Uniform Costing; Inter-firm Comparison;
Advantages of Inter-firm Comparison; Limitations of Inter-firm Comparison;
Exercises.
16. Cost Audit..................................................................................................................... 433
Cost Audit-Meaning; Objectives of Cost Audit; Scope of Cost Audit; Distinction
between Cost Audit and Financial Audit; Functions of Cost Audit; Types of Cost
Audit; Exercises.
Model Question Papers................................................................................................ 440
|
| any_adam_object | 1 |
| author | Lanen, William N. Anderson, Shannon W. Maher, Michael |
| author_facet | Lanen, William N. Anderson, Shannon W. Maher, Michael |
| author_role | aut aut aut |
| author_sort | Lanen, William N. |
| author_variant | w n l wn wnl s w a sw swa m m mm |
| building | Verbundindex |
| bvnumber | BV036475066 |
| classification_rvk | QP 830 |
| ctrlnum | (OCoLC)436027982 (DE-599)BVBBV036475066 |
| dewey-full | 657.42 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657.42 |
| dewey-search | 657.42 |
| dewey-sort | 3657.42 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 3. ed. |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01776nam a2200457 c 4500</leader><controlfield tag="001">BV036475066</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20110825 </controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">100528s2011 ad|| |||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9780073527116</subfield><subfield code="9">978-0-07-352711-6</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">0073527114</subfield><subfield code="9">0-07-352711-4</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)436027982</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV036475066</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-11</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">657.42</subfield><subfield code="2">22</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QP 830</subfield><subfield code="0">(DE-625)141954:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QP 820</subfield><subfield code="2">sdnb</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Lanen, William N.</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Fundamentals of cost accounting</subfield><subfield code="c">William N. Lanen ; Shannon W. Anderson ; Michael W. Maher</subfield></datafield><datafield tag="250" ind1=" " ind2=" "><subfield code="a">3. ed.</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Boston</subfield><subfield code="b">McGraw-Hill/Irwin</subfield><subfield code="c">2011</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">XXX, 689 S., Anh.</subfield><subfield code="b">Ill., graph. Darst.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Cost accounting</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Rechnungswesen</subfield><subfield code="0">(DE-588)4048732-5</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Rechnungslegung</subfield><subfield code="0">(DE-588)4128343-0</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Rechnungslegung</subfield><subfield code="0">(DE-588)4128343-0</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="8">1\p</subfield><subfield code="5">DE-604</subfield></datafield><datafield tag="689" ind1="1" ind2="0"><subfield code="a">Rechnungswesen</subfield><subfield code="0">(DE-588)4048732-5</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2=" "><subfield code="8">2\p</subfield><subfield code="5">DE-604</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Anderson, Shannon W.</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Maher, Michael</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">HBZ Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020346679&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-020346679</subfield></datafield><datafield tag="883" ind1="1" ind2=" "><subfield code="8">1\p</subfield><subfield code="a">cgwrk</subfield><subfield code="d">20201028</subfield><subfield code="q">DE-101</subfield><subfield code="u">https://d-nb.info/provenance/plan#cgwrk</subfield></datafield><datafield tag="883" ind1="1" ind2=" "><subfield code="8">2\p</subfield><subfield code="a">cgwrk</subfield><subfield code="d">20201028</subfield><subfield code="q">DE-101</subfield><subfield code="u">https://d-nb.info/provenance/plan#cgwrk</subfield></datafield></record></collection> |
| id | DE-604.BV036475066 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T22:40:16Z |
| institution | BVB |
| isbn | 9780073527116 0073527114 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-020346679 |
| oclc_num | 436027982 |
| open_access_boolean | |
| owner | DE-11 |
| owner_facet | DE-11 |
| physical | XXX, 689 S., Anh. Ill., graph. Darst. |
| publishDate | 2011 |
| publishDateSearch | 2011 |
| publishDateSort | 2011 |
| publisher | McGraw-Hill/Irwin |
| record_format | marc |
| spelling | Lanen, William N. Verfasser aut Fundamentals of cost accounting William N. Lanen ; Shannon W. Anderson ; Michael W. Maher 3. ed. Boston McGraw-Hill/Irwin 2011 XXX, 689 S., Anh. Ill., graph. Darst. txt rdacontent n rdamedia nc rdacarrier Cost accounting Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 s 1\p DE-604 Rechnungswesen (DE-588)4048732-5 s 2\p DE-604 Anderson, Shannon W. Verfasser aut Maher, Michael Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020346679&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 2\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Lanen, William N. Anderson, Shannon W. Maher, Michael Fundamentals of cost accounting Cost accounting Rechnungswesen (DE-588)4048732-5 gnd Rechnungslegung (DE-588)4128343-0 gnd |
| subject_GND | (DE-588)4048732-5 (DE-588)4128343-0 |
| title | Fundamentals of cost accounting |
| title_auth | Fundamentals of cost accounting |
| title_exact_search | Fundamentals of cost accounting |
| title_full | Fundamentals of cost accounting William N. Lanen ; Shannon W. Anderson ; Michael W. Maher |
| title_fullStr | Fundamentals of cost accounting William N. Lanen ; Shannon W. Anderson ; Michael W. Maher |
| title_full_unstemmed | Fundamentals of cost accounting William N. Lanen ; Shannon W. Anderson ; Michael W. Maher |
| title_short | Fundamentals of cost accounting |
| title_sort | fundamentals of cost accounting |
| topic | Cost accounting Rechnungswesen (DE-588)4048732-5 gnd Rechnungslegung (DE-588)4128343-0 gnd |
| topic_facet | Cost accounting Rechnungswesen Rechnungslegung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020346679&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT lanenwilliamn fundamentalsofcostaccounting AT andersonshannonw fundamentalsofcostaccounting AT mahermichael fundamentalsofcostaccounting |