Cost accounting : theory and practice / by Bhabatosh Banerjee

Includes appendix, bibliography, answers to multiple questions, answers to exercises and index.

INTRODUCTION, BASIC CONCEPTS AND COST CLASSIFICATION Basic concepts and terms Classification of costs and cost sheet ELEMENTS OF COSTS AND OVERHEADS Material cost management Labour cost management Overheads Activity-based costing COST BOOK-KEEPING Cost control accounts Reconciliation of cost and financial accounts Integrated accounts COSTING METHODS Job and contract costing Process Costing Service Costing Uniform costing and inter-firm comparison COST ANALYSIS FOR DECISION MAKING Marginal costing Relevant cost analysis and management decisions COSTING TECHNIQUES FOR PLANNING AND CONTROL Budgetary control Standard Costing Capital expenditure decisions EXTERNAL OVERSIGHT Cost audit EMERGING AREAS Strategic cost management Contemporary topics