The role of cost accounting in business management Haider Shahzad Khan;Supervisor: Abdul Ghafoor

Yazar: Katkıda bulunan(lar):Dil: İngilizce Yayın ayrıntıları:Nicosia Cyprus International University 2002Tanım: V, 93 p. tab. 30.5 cmİçerik türü:
  • text
Ortam türü:
  • unmediated
Taşıyıcı türü:
  • volume
Konu(lar):
Eksik içerik
Chapter 1 General
1 Definition of Accounting
1 The Users of Accounting Information
3 Aims and Objectives
3 Structure of Dissertation
Chapter 2 Accounting Theoretical Concepts
5 Financial Statement
5 Accounting Statement
6 Need for accounting statement
8 Objectives of accounting statement
8 Importance of accounting statement
9 Importance of accounting statement
10 Comparison between Financial & Accounting statement
11 Summary and Conclusion
Chapter 3 Cost Structure :Basic Concepts & Terminologies
12 Types of Cost
12 Relationship to Products
16 Relationship to Production
16 Relationship of Functions
18 Relationship to Income
20 Relationship to Planning, Controlling and Decision Making
24 Computer use in accounting
Chapter 4 Accounting Statements, Structure, Importance & Perspectives
26 Income Statements
28 Cost of Goods Sold
30 Balance Sheet
33 Purpose of Financial Statements
33 Limitations of Financial Statements
Chapter 5 Cost Volume (Break -Even) Profit Analysis
34 Cost Behavior in Business
35 Contribution Margin
36 Advantages of Contribution Margin
36 Where Contribution Margin is used
37 Contribution Margin Ratio
39 Finding Required Dollar Sales volume
40 Margin of Safety
41 Using Cost Volume Profit Relationships
Chapter 6 Cost Accounting Systems
43 Job Order Cost System
44 Job Order Cost System
45 Process Cost System
46 Equivalent Full Units
Chapter 7
Incremental Analysis
47 The Concept of Relative Information
51 Make or Buy Decisions
53 Joint Products
54 Scraps or Rebuild Defective Units
55 Whether to Discontinue an Unprofitable Product Line
57 Competing Products and Complementary Products
58 Looking For Better Alternatives
Chapter 8 Budgeting For Planning and Control
64 Benefits Derived From Budgeting
64 Establishing Budgeting Amounts
67 The Budget Period
67 The Master Budget
68 Steps in Preparing a Master Budget
67 Computers and Budgeting
68 Standard Cost
68 Cost Variance
Chapter 9 A Case of Sartaj Flour Mills
69 Background Information
72 Methodological Issues
72 Change in Production Behavior
74 Production of Consumption of Empty Gunny Bags
77 Purchase of Cotton/Plastic Bags for Packing of Bran
79 Manipulation of Cost
90 Conclusion
92 References
93 Appendix
Özet: ' Many people think of accounting as a highly technical field practiced only by professional accountants. Actually, nearly every one practice \'accounting\' on a daily basis. Accounting is simply the means by which we measure and describe economic activities. Whether you are managing a business, making investments or deciding how to spend your money you are working with accounting concepts and accounting information. The accounting provides decision markers with useful information about economics activities. This includes both information about certain activities and forecasts of what may happen in the future. All types of decision makers-managers,investors, lenders, and consumers- use accounting information\'s as the basis for making economics decisions. Accounting often is called the language of business because it is so widely used to describe all the types of business activities. Costs, prices, sales volume, profits and return on investments all are accounting measurements. Every investor, creator(lender) and business managers needs a clear understanding of accounting terms and concepts if he or she is to effectively communicate and practice in the business community. The study of accounting is not limited to business world only. Government agencies and non-profit organizations also use accounting information in the same manner. Individuals use accounting information to manage their personal financial affairs and to file income tax returns. In short,every one who engages in economic activity will benefit from an understanding of accounting information. '
Materyal türü: Thesis

Includes references(92 p.)

' Many people think of accounting as a highly technical field practiced only by professional accountants. Actually, nearly every one practice \'accounting\' on a daily basis. Accounting is simply the means by which we measure and describe economic activities. Whether you are managing a business, making investments or deciding how to spend your money you are working with accounting concepts and accounting information. The accounting provides decision markers with useful information about economics activities. This includes both information about certain activities and forecasts of what may happen in the future. All types of decision makers-managers,investors, lenders, and consumers- use accounting information\'s as the basis for making economics decisions. Accounting often is called the language of business because it is so widely used to describe all the types of business activities. Costs, prices, sales volume, profits and return on investments all are accounting measurements. Every investor, creator(lender) and business managers needs a clear understanding of accounting terms and concepts if he or she is to effectively communicate and practice in the business community. The study of accounting is not limited to business world only. Government agencies and non-profit organizations also use accounting information in the same manner. Individuals use accounting information to manage their personal financial affairs and to file income tax returns. In short,every one who engages in economic activity will benefit from an understanding of accounting information. '

Chapter 1 General

1 Definition of Accounting

1 The Users of Accounting Information

3 Aims and Objectives

3 Structure of Dissertation

Chapter 2 Accounting Theoretical Concepts

5 Financial Statement

5 Accounting Statement

6 Need for accounting statement

8 Objectives of accounting statement

8 Importance of accounting statement

9 Importance of accounting statement

10 Comparison between Financial & Accounting statement

11 Summary and Conclusion

Chapter 3 Cost Structure :Basic Concepts & Terminologies

12 Types of Cost

12 Relationship to Products

16 Relationship to Production

16 Relationship of Functions

18 Relationship to Income

20 Relationship to Planning, Controlling and Decision Making

24 Computer use in accounting

Chapter 4 Accounting Statements, Structure, Importance & Perspectives

26 Income Statements

28 Cost of Goods Sold

30 Balance Sheet

33 Purpose of Financial Statements

33 Limitations of Financial Statements

Chapter 5 Cost Volume (Break -Even) Profit Analysis

34 Cost Behavior in Business

35 Contribution Margin

36 Advantages of Contribution Margin

36 Where Contribution Margin is used

37 Contribution Margin Ratio

39 Finding Required Dollar Sales volume

40 Margin of Safety

41 Using Cost Volume Profit Relationships

Chapter 6 Cost Accounting Systems

43 Job Order Cost System

44 Job Order Cost System

45 Process Cost System

46 Equivalent Full Units

Chapter 7

Incremental Analysis

47 The Concept of Relative Information

51 Make or Buy Decisions

53 Joint Products

54 Scraps or Rebuild Defective Units

55 Whether to Discontinue an Unprofitable Product Line

57 Competing Products and Complementary Products

58 Looking For Better Alternatives

Chapter 8 Budgeting For Planning and Control

64 Benefits Derived From Budgeting

64 Establishing Budgeting Amounts

67 The Budget Period

67 The Master Budget

68 Steps in Preparing a Master Budget

67 Computers and Budgeting

68 Standard Cost

68 Cost Variance

Chapter 9 A Case of Sartaj Flour Mills

69 Background Information

72 Methodological Issues

72 Change in Production Behavior

74 Production of Consumption of Empty Gunny Bags

77 Purchase of Cotton/Plastic Bags for Packing of Bran

79 Manipulation of Cost

90 Conclusion

92 References

93 Appendix

Araştırmaya Başlarken  
   Sıkça Sorulan Sorular