One of a series of regularly updated Study Texts providing coverage of the examinations of Chartered Institute of Management Accountants (CIMA), this workbook covers the entire syllabus and includes numerous questions from past examinations with full suggested solutions. The text aims to work step by step through every syllabus topic. The broad subject areas are cost ascertainment, integrated and non-integrated accounts, job and process costing, marginal costing, budget and budgetary control and standard costing. Numerous worked examples illustrate the computational techniques described.
Reihe
Auflage
Sprache
Verlagsort
Verlagsgruppe
BPP Professional Education
Zielgruppe
Editions-Typ
Maße
Höhe: 290 mm
Breite: 205 mm
ISBN-13
978-0-86277-793-7 (9780862777937)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Klassifikation
Part 1 Cost ascertainment: the cost accountant; elements of cost and cost classification; stores organization and materials valuation; labour cost control; overheads and absorption costing. Part 2 Integrated and non-integrated accounts: accounting for cost - control accounts. Part 3 Job and process costing: job costing; contract costing; process costing; process costing - joint products and by-products. Part 4 Marginal costing: principles of marginal costing; breakeven analysis (CVP analysis); accounting for decision-making. Part 5 Budgets and budgetary control: cost behaviour; budgets; flexible budgets and budgetary control. Part 6 Standard costing: variance analysis. Part 7 Epilogue: computers in cost accounting. Appendix: multiple choice quiz.
