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Cost accounting

See below for a selection of the latest books from Cost accounting category. Presented with a red border are the Cost accounting books that have been lovingly read and reviewed by the experts at Lovereading. With expert reading recommendations made by people with a passion for books and some unique features Lovereading will help you find great Cost accounting books and those from many more genres to read that will keep you inspired and entertained. And it's all free!

Activity Accounting

Activity Accounting

Author: James A. Brimson Format: Paperback / softback Release Date: 07/07/1997

New costing procedures for a new economic age Increasing global competition is causing upheaval in every area of industry and commerce. An explosion in the use of advanced technologies is continuing to fundamentally revolutionize the way we go about doing business. These factors are in turn driving dramatic reductions in product life cycles (the average product life cycle is now well under five years) and exerting tremendous pressure on profit margins. The effect has been to substantially change cost structures with their traditional focus on direct labor and arbitrary allocation of overhead. Yet we continue to measure cost in the old way. Now, here's a book that shows you how to update your accounting procedures in order to effectively accommodate these significant changes. Step by step, Activity Accounting: An Activity-Based Costing Approach describes activity accounting in a clear, concise manner. It emphasizes the strengths and benefits of an activity-based approach to business management and demonstrates how you can apply activity accounting to your organization. Activity-based accounting is an essential tool for running your business in the 90s. This book is a must-have tool for learning how to master it.

Introduction to Cost and Management Accounting

Introduction to Cost and Management Accounting

Author: Roger Storey Format: Paperback / softback Release Date: 21/08/1995

This major text covers all the introductory- and intermediate- level cost and management accounting topics in a clear, easy-to-follow, student-friendly style. It is designed for students doing A-Level accounting, accounting degrees or studying for any one of a large number of proffesional accounting qualifications. Written by a college lecturer and examiner with many years of practical cost and management accounting experience, the text uses a number of features to help students gain understanding and to give them the confidence to apply their knowledge: - step-by-step examples throughout the text to explain methods and concepts - a vast number of real examination questions, drawn from AEB, ULEAC, ICCI, RSA, ACCA, AAT, CIMA and undergraduate examination papers - a set of full model answers to all computational questions to facilitate unsupervised study - numerous diagrams and illustrations - key terms and concepts identified and defined in accordance with CIMA official terminology. The book is unique in its field, for it includes topics generally ignored at this level, for example techniques for planning and control of non-manufacturing costs such as distribution, selling and administration. It also provides students with a view of how cost and management accounting operates in the real world. It does this through providing two example sets of periodic management accounts probably the essential cost and management accounting tool. It also includes walk-through descriptions of the major functions of a business, explaining the role of each department and the costs that might be incurred.

Activity-Based Models for Cost Management Systems

Activity-Based Models for Cost Management Systems

Author: Ronald Lewis Format: Hardback Release Date: 15/08/1995

Activity-based costing emerged as an important accounting concept in the mid-1980s in response to global competition. There is an urgent need to place it in perspective, so that both production and marketing managers know its advantages and its limitations. This book describes and explains where activity-based concepts fit in the cost and management accounting body of knowledge. It first shows the traditional framework of cost concepts, terminology, and techniques in order to demonstrate how the activity-based methods can bring about constructive changes in financial control systems. The major feature of the book is the three ABC models for manufacturing processes, marketing functions, and service industries. These models are based on the Institute of Management Accounting (IMA)-sponsored case studies of corporate divisions or branches that have already implemented ABC systems. The study was directed by Harvard professors, Cooper and Kaplan, and KPMG Peat Marwick. The book also includes illustrations of the most important cost analysis and control techniques that every successful operating manager must know.

Costing An introduction

Costing An introduction

Author: Colin Drury Format: Paperback / softback Release Date: 01/01/1994

This book should be of interest to professional and undergraduate students taking a first couse in costing, cost management, management accounting or cost and management accounting.

Schaum's Outline of Cost Accounting, 3rd, Including 185 Solved Problems

Schaum's Outline of Cost Accounting, 3rd, Including 185 Solved Problems

Author: James Cashin, Ralph Polimeni, Sheila Handy Format: Paperback / softback Release Date: 01/01/1994

Confusing Textbooks? Missed Lectures? Not Enough Time? Fortunately for you, there's Schaum's Outlines. More than 40 million students have trusted Schaum's to help them succeed in the classroom and on exams. Schaum's is the key to faster learning and higher grades in every subject. Each Outline presents all the essential course information in an easy-to-follow, topic-by-topic format. You also get hundreds of examples, solved problems, and practice exercises to test your skills. This Schaum's Outline gives you Practice problems with full explanations that reinforce knowledgeCoverage of the most up-to-date developments in your course fieldIn-depth review of practices and applications Fully compatible with your classroom text, Schaum's highlights all the important facts you need to know. Use Schaum's to shorten your study time-and get your best test scores! Schaum's Outlines-Problem Solved.

Costing

Costing

Author: Colin Drury Format: Paperback / softback Release Date: 01/01/1994

The OHP Masters are essential support material for all lecturers adopting the main text.

Competitive Cost-Based Pricing Systems for Modern Manufacturing

Competitive Cost-Based Pricing Systems for Modern Manufacturing

Author: Robert J. Campbell Format: Hardback Release Date: 09/10/1992

In an era of fierce international competition, manufacturing firms must have a thorough understanding of their cost structure and how that structure relates to pricing and product mix decisions. Two competing conceptual approaches to designing product cost systems that support decision making are Activity-based Costing and the Theory of Constraints. Rather than argue in favor of one to the exclusion of the other, Robert J. Campbell presents a new approach to cost system design that combines the strengths of each school of thought, thereby overcoming the significant limitations of each. The need to price the product mix in order to exploit constrained resources is advocated by the Theory of Constraints, while the need to examine resource consumption from activities, both value adding and non-value adding, to support the principles of JIT is advocated by Activity-based Costing. After examining the nature of a firm's cost structure as it relates to the activities performed by various functional areas, Campbell discusses the development of activity-based cost systems through an extensive example. Activity-based costing can lead to building excessively complex accounting systems that lack focus and provide confusion about short-run versus long-run changes in the cost structure. After a chapter examining short-run cost behavior and cost relationships, an in-depth discussion of the Theory of Constraints and how it is contrasted to, and complemented by, activity-based costing follows. In these middle chapters the strengths of each methodology are identified and combined into a unified approach to product cost systems. Later chapters provide discussion on pricing strategies, customer profitability analysis, and providing cost measures that recognize either loss of learning or volume-related efficiencies in machine-paced organizations. This book is an important resource for executives or consultants seeking to implement new cost management systems that lead to improved decision making, as well as for educators seeking to reconcile and understand Activity-based Costing and the Theory of Constraints.

Estimating and Costing for the Metal Manufacturing Industries

Estimating and Costing for the Metal Manufacturing Industries

Author: Robert Creese, M. Adithan Format: Hardback Release Date: 25/08/1992

This practical reference/text provides a thorough overview of cost estimating as applied to various manufacturing industries, with special emphasis on metal manufacturing concerns. It presents examples and study problems illustrating potential applications and the techniques involved in estimating costs.;Containing both US and metric units for easy conversion of world-wide manufacturing data, Estimating and Costing for the Metal Manufacturing Industries: outlines professional societies and publications dealing with cost estimating and cost analysis; details the four basic metalworking processes - machining, casting, forming, and joining; reveals five techniques for capital cost estimating, including the new AACE International's Recommended Practice 16R-90 and the new knowledge and experience method; discusses the effect of scrap rates and operation costs upon unit costs; offers four formula methods for conceptual cost estimating and examines material-design-cost relationships; describes cost indexes, cost capacity factors, multiple-improvement curves, and facility cost estimation techniques; offers a generalized metal cutting economics model for comparison with traditional economic models; and more.;Estimating and Costing for the Metal Manufacturing Industries serves as an on-the-job, single-source reference for cost, manufacturing, and industrial engineers and as a text for upper-level undergraduate, graduate, and postgraduate students in cost estimating, engineering economics, and production operations courses.;A Solutions manual to the end-of-chapter problems is available free of charge to instructors only. Requests for the manual must be made on official school stationery.

Handbook of Cost Accounting Theory and Techniques

Handbook of Cost Accounting Theory and Techniques

Author: Ahmed Riahi-Belkaoui Format: Hardback Release Date: 18/07/1991

Clearly organized and readable, this work is a good introduction to cost accounting for someone with little prior course work or experience in the field. Most chapters include a list of suggested readings. Good index. Most appropriate for community college or public library collections. Choice In response to the expanding roles of accountants in all types of organizations, cost accounting is becoming increasingly multidimensional, relying not only on traditional accounting principles, but also on behavioral, organizational, decisional, and other foundations. These conceptual foundations and their applications to cost accounting practices form the basis of this handbook, which offers both accounting students and professionals a comprehensive review and interpretation of cost accounting techniques and theories. By treating both traditional and newer dimensions of the discipline, the book defines a new scope and boundary that presents cost accounting in a multidimensional framework. Ahmed Belkaoui presents his material from three different perspectives. First, he shows how the fields of cost accounting, economics, behavioral science, operations research, statistics, and mathematics provide the tools as well as the concepts necessary for the classification, accumulation, and reporting of relevant data for internal decision making and for the interpretation and evaluation of resulting decisions. Second, he demonstrates how standard cost accounting techniques can be complemented by other possible approaches to problems, stressing not only the descriptive but also the normative solutions to cost accounting problems. Finally, he examines how cost accounting techniques affect the planning and control of routine and nonroutine decisions, inventory valuation and income determination. Among the major new developments addressed are variance analysis, learning phenomena in cost estimation, flexible manufacturing systems, and behavioral considerations in cost allocation. This work will be especially valuable for professional accountants and graduate students preparing for an accounting career, and an important resource for academic and public libraries.

Quality Costing

Quality Costing

Author: Barrie G. Dale, James J. Plunkett Format: Paperback / softback Release Date: 14/03/1991

This book is one of the few English language texts devoted to the subject of quality costing. The material is based on research work carried out by the authors at the Manchester School of Managememt, UMIST, over the last nine years or so. The research has been mainly in manufac turing organizations but work has also been conducted in non-manufac turing concerns (e. g. marketing and service operations, and commerce). The book will provide managers with sound practical advice on how to define, collect, analyse, report and use quality costs. The text covers all the main aspects of quality costing and an attempt has been made to structure the book in the sequence by which organizations should set about a quality costing exercise. The book opens by examining the background of quality costing. This is followed by chapters on definitions of quality costs, collection of quality costs, analysis and reporting of quality costs, and the uses of quality costs. Examples from manufacturing organizations and non manufacturing situations are used throughout the first five chapters to illustrate the key points discussed in the text. The next four chapters are case studies which provide considerable detail on quality costing in companies from the mechanical and electronics industries. To preserve anonymity the companies are not referred to by name.

Valuing Environmental Goods

Valuing Environmental Goods

Author: Ronald G. Cummings Format: Hardback Release Date: 11/09/1990

Cost and Management Accounting

Cost and Management Accounting

Author: Alan V Pizzey Format: Paperback / softback Release Date: 28/09/1989

This book deals comprehensively with the elements of cost accounting, their application to costing methods, and their significance for management through budgetary control, short term decision-making, and capital budgeting. It is an extensive revision of the author's well-known costing text, and provides the student with a complete introduction to cost accounting. Relevant exercises are included at the end of each chapter, with solutions at the end of the book. These include many from recent examinations of the major professional accountancy bodies. Teachers are thus able to use their own favourite examples in lecture or class, and to refer students to other exercises for further practice. Students who are unable to attend a regular course will be able to check their work against the solutions. A series of multiple choice questions throughout the book provides a further opportunity for the student to check personal progress. Other features of the book include: a complete introduction to cost accounting; new material on capital budgeting and cost accounting for service activities; an explanation of budgetary control including behavioural aspects; and graded questions and MCQs throughout (definitions follow CIMA terminology).