Cost accounting / by Jawahar Lal and Seema Srivastava

Includes index

Nature of cost accounting Cost- concepts and classifications Materials control Materials costing Labour costs: accounting and control Factory overheads: distribution Administrative and sellingf, and distribution overheads Single or output costing job, contract costing and batch costing Process costing Operating costing Cost control accounts Reconciliation of cost and financial accounts Integrated accounts Uniform costing and inter-firm comparisons Marginal costing Standard costing Budgeting Alternative choices decisions Pricing decisions Cost audit, cost control, cost reduction Responsibility accounting and divisional performance measurement Management information and reporting systems Mechanised accounting Marginal coasting A choices decisions Pricing Decisions Standard coasting Budgeting Responsibility accounting and divisional performance mesaurement Cash audit