Principles and practice of cost accounting / by Asish K. Bhattacharyya

Includes Glossary and index

The scope of cost accounting Cost accounting terms Cost element and cost sheet Absorption costing and marginal costing methods Materials management Budgeting and budgetary control Standard costing Marginal costing Introduction to cost accounting Cost: Classification and behaviour Material procurement procedures Inventory control Employee remuneration systems Employee cost accounting Overheads accounting Activity based costing Cost book-keeping Reconciliation of cost and financial accounts Output costing, job costing and batch costing Contract costing Service costing Process costing Joint products and by products Uniform costing and interim comparisons Cost reduction and productivity Evaluation of divisional performance and transfer pricing Presentation of financial and cost information to management Cost audit Strategic cost management