MTU Library Catalogue

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Principles of cost accountancy : a managerial perspective / Alan Pizzey and C. I. Buyers.

By: Pizzey, Alan.
Contributor(s): Buyers, Charles Ian.
Material type: materialTypeLabelBookPublisher: London : Cassell, c1987Edition: 5th ed.Description: 504p. : ill. ; 25 cm.ISBN: 0304313718.Subject(s): Cost accountingDDC classification: 657.42
Contents:
Section I: Cost finding -- Introduction to cost accounting - its place in the management system -- The costing treatment of materials -- The costing treatment of labour -- The costing treatment of overheads -- Section II: Cost accounting principles applied -- Job and batch costing -- Contract costing -- Process costing -- The costing treatment of service activities -- Section III: Cost accounting for planning and control -- Budgetary control -- Budgetary control - The behavioural implications -- Setting standards -- Variance analysis -- Section IV: Costs and decision making in the short-term -- Marginal costing and cost-volume-profit analysis -- Short-term decision making -- Section V: Long-term decision making -- Introduction to capital budgeting -- Uncertainty and business decisions -- Section VI: Performance evaluation within divisions -- Measuring performance for divisions -- Transfer prices -- Section VII: The system and the ledgers -- Management information systems and cost book-keeping -- Solutions to seminar exercises.
Holdings
Item type Current library Call number Copy number Status Barcode
General lending MTU Bishopstown Library Lending 657.42 (Browse shelf(Opens below)) 1 Available 00030977
General lending MTU Bishopstown Library Lending 657.42 (Browse shelf(Opens below)) 1 Available 00031109
Total holds: 0

Previous ed., 1973.
Includes index.

Section I: Cost finding -- Introduction to cost accounting - its place in the management system -- The costing treatment of materials -- The costing treatment of labour -- The costing treatment of overheads -- Section II: Cost accounting principles applied -- Job and batch costing -- Contract costing -- Process costing -- The costing treatment of service activities -- Section III: Cost accounting for planning and control -- Budgetary control -- Budgetary control - The behavioural implications -- Setting standards -- Variance analysis -- Section IV: Costs and decision making in the short-term -- Marginal costing and cost-volume-profit analysis -- Short-term decision making -- Section V: Long-term decision making -- Introduction to capital budgeting -- Uncertainty and business decisions -- Section VI: Performance evaluation within divisions -- Measuring performance for divisions -- Transfer prices -- Section VII: The system and the ledgers -- Management information systems and cost book-keeping -- Solutions to seminar exercises.