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Cost and management accounting / W.M. Harper

By: Series: FrameworksPublication details: London : Financial Times/Pitman Pub., 1995Description: viii, 566 p. ; 22 cmISBN:
  • 0273634151
Subject(s): DDC classification:
  • 657.42 HAR
Contents:
Preface. 1. Introduction. 2. Accounting mathematics. Pt. 1. Cost ascertainment. 3. Cost data. 4. Absorption costing. 5. Cost accounts. 6. Process costing. - Pt. 2. Decision making. 7. Decision making principles. 8. Cost behaviour. 9. Short-term decision making. 10. Marginal costing. 11. Pricing. 12. Long-term decision making. 13. Decision making : conclusion. - Pt. 3. Planning and control. 14. Control principles. 15. Control planning. 16. Variance analysis. 17. Managerial aspects of profit control. 18. Long-term planning and control. - Pt. 4. Performance analysis and behavioural aspects. 19. Performance analysis. 20. Behavioural aspects of management accounting. Appendices. - Index.
Summary: This book covers all syllabuses relating to cost and management accounting apart from the 'higher' levels of the CIMA examinations. By encompassing both cost and management accounting in a single book, much of the overlapping between the two subjects (which really are only one subject, the distinction is purely historical) is eliminated and the whole of the subject starts at the bottom on the shop-floor and ends in the boardroom - Back cover.
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Preface. 1. Introduction. 2. Accounting mathematics. Pt. 1. Cost ascertainment. 3. Cost data. 4. Absorption costing. 5. Cost accounts. 6. Process costing. - Pt. 2. Decision making. 7. Decision making principles. 8. Cost behaviour. 9. Short-term decision making. 10. Marginal costing. 11. Pricing. 12. Long-term decision making. 13. Decision making : conclusion. - Pt. 3. Planning and control. 14. Control principles. 15. Control planning. 16. Variance analysis. 17. Managerial aspects of profit control. 18. Long-term planning and control. - Pt. 4. Performance analysis and behavioural aspects. 19. Performance analysis. 20. Behavioural aspects of management accounting. Appendices. - Index.

This book covers all syllabuses relating to cost and management accounting apart from the 'higher' levels of the CIMA examinations. By encompassing both cost and management accounting in a single book, much of the overlapping between the two subjects (which really are only one subject, the distinction is purely historical) is eliminated and the whole of the subject starts at the bottom on the shop-floor and ends in the boardroom - Back cover.

Accounting : 9706