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|All Authors / Contributors:||
|Notes:||Previous edition: 1990.|
|Description:||v, 297 pages|
|Contents:||Part 1 Cost analysis and cost ascertainment: what is product costing and cost accounting?; elements of cost; labour, materials and overheads; calculating product costs; job, batch and contract costing; service, process and joint product costing. Part 2 Information for planning and control: what is planning and control?; cost behaviour; budgetary planning; budgetary control; cash budgeting; standard costing; variance analysis. Part 3 Information for decision making and performance appraisal: what is decision making?; marginal costing; break-even analysis; pricing decisions; investment appraisal; performance appraisal of departments and divisions.|