《COST ACCOUNTANCY》PDF下载

  • 购买积分:13 如何计算积分?
  • 作  者:W.M.HARPER,A.C.M.A.
  • 出 版 社:MACDONALD AND EVANS
  • 出版年份:2222
  • ISBN:0712103473
  • 页数:397 页
图书介绍:

PART ONE:FUNDAMENTALS 2

CHAP. 2

Ⅰ.The theory of costing 2

Why cost? 2

Preface to the second edition 5

Basic costing concepts 5

CONTENTS 5

The classification of costs 9

Costing methods and techniques 12

LIST OF FIGURES 13

1.Costing methods and techniques 13

FIG. 13

Purchasing 20

Ⅱ.Materials:purchasing and storekeeping 20

PART TWO:COST DATA 20

Storekeeping 24

Stores control 31

Ⅲ.Materials:control and pricing 31

Pricing stores issues 36

2.Issue price methods 37

Comparison of the common methods of pricing stores issues 41

3.Stores records card 41

Methods of remuneration 45

Ⅳ.Labour 45

4.Labour remuneration:(a)Earnings per hour;(b)Cost per 100 units 51

Related labour techniques 53

Gate timekeeping 56

Recording labour times 57

Wages office procedure 59

Ⅴ.Direct expenses 63

Ⅵ.Overheads 65

What are overheads? 65

Collection and classification of overheads 66

Overheads requiring special consideration 67

Depreciation and obsolescence 69

Introduction 78

Ⅶ.Allocation,apportionment and absorption of overheads 78

PART THREE:COST ASCERTAINMENT 78

Overhead analysis 79

CHAP. 79

5.Overhead analysis 80

Overhead absorption methods 86

Overhead absorption:general considerations 90

Absorption of non-production overheads 95

Factory job costing 99

Ⅷ.Job costing 99

6.Exampie ofa job cost preparation 100

7.Job card design 101

Contract costing 102

Integral accounts 108

Ⅸ.Cost accounts 108

8.Chart ofaccounting flow in an integral accounts system 109

Accounting for material costs 111

9.Material accounting flow chart 112

Cost control account 114

Accounting for labour costs 114

10.Wage accounting flow chart 115

11.Effect of inocluding a Cost Control Account in an integral accounts system 117

12.Chart of accounting flow in an interlocking accounts system 118

Interlocking accounts 119

Cost accounts code 121

Ⅹ.Unit costing 126

Output and operating costing 126

13.Output cost statement 127

Simple process costing 128

Normal losses in process 132

Abnormal losses in process 134

Other considerations in process costing 136

14.Process cost computations:units lost part-way through the process 139

Process cost book-keeping 140

Ⅺ.Waste,scrap,by-and joint products 144

Waste and scrap 144

By-and joint products 145

Subsequent processes and costs 147

15.Joint and subsequent processes and costs 147

PART FOUR:MARGINAL COSTING 150

Ⅻ.Break-even charts 150

Theory of break-even charts 150

16.Traditional break-even chart 151

Segregation of fixed and variable costs 153

17.Segregation of fixed and variable costs by scattergraph 154

Break-even chart variants 155

18.Break-even chart with variable costs at base 156

19.Cash break-even chart 157

Validity of break-even charts 157

20.Break-even chart with profit appropriation 158

21.Profit graph 159

22.Actual cost curves:(a)Total cost curve;(b)Fixed cost curve 160

Marginal costs and break-even chart theory 162

ⅩⅢ.Marginal costing 162

Marginal cost statements and accounts 167

Marginal costing and decision-making 171

23.Chart of marginal cost accounting 172

Marginal costing versus total absorption costing 175

Differential costing 177

ⅩⅣ.Prioing 186

PART FIVE:COST PLANNING AND CONTROL 192

Fixed budgets 192

CHAP. 192

ⅩⅤ.Planning for objectives 192

24.Inter-relationship of functional budgets 196

Budget administration 199

ⅩⅥ.Introduction to cost control 204

Theory of cost control 204

Variances 208

ⅩⅦ.Planning for control 211

Flexible budgets 211

Standard costs 214

25.Main steps in flexible budgeting 215

Control profit budget 220

Standard total absorption costing 222

26.Preparation of control plans from a fixed budget:(a)Fixed budget;(b)Flexible budgets;(c)Standard cost;(d)Control profitbudget 222

27.Control profit budget for single control period 224

28.Standard total absorption cost 224

Introduction 227

ⅩⅧ.Variance analysis 227

29.Chart of common cost variances 228

Direct materials variances 230

Direct wages variances 233

Overhead variances 234

Sales margin variances 237

Revision and other variances 241

Causes of variances 243

Standard total absorption costing variances 245

ⅩⅨ.Standard cost accounts 254

30.Flow chart for standard marginal cost book-keeping 255

31.Standard cost accounts 258

32.Flow chart for standard absorption cost book-keeping 261

ⅩⅩ.Operating a cost control system 264

Operating statements 264

33.Departmental operating statement 266

Cost control and the manager 268

Uniform costing 274

ⅩⅪ.Thepractice of costing 274

PART SIX:THE PRACTICE OF COSTING 274

Cost audit 275

Other matters 277

Ⅰ.Suggested answers 286

APPENDIXES 286

Ⅱ.Examination technique 326

Ⅲ.Examination questions 329

INDEX 391