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., fig. 30.5 cmİçerik türü:
  • text
Ortam türü:
  • unmediated
Taşıyıcı türü:
  • volume
Konu(lar):
Eksik içerik
Chapter 1 General Introduction
01 Definition of Accounting
01 The Users of Accounting Information
03 Aims and Objectives
03 Structure of Dissertaion
Chapter 2 Accounting: Theoretical Concepts
05 Financial Statement
05 Accounting Statement
06 Needd for accounting statement
06 Objectives of accounting statement
08 Functions of accounting statement
09 Importance of accounting statement
10 Comparison Between Financial and Accounting statement
11 Summary and Conclusıon
Chapter 3 Cost Structure : Basic Concepts and Terminologies
12 Types of Cost
14 Relationship to Product
16 Relationship to Production
16 Relationship to Volume
18 Relationship to Fuctions
19 Relationship to Income
20 Relationship to Planning, Controlling and Decision Making
24 Computer use in accounting
CHAPTER 4 Accounting Statements: Structure, Importance and Perspectives
26 Income Statements
28 Cost of Goods Sold
30 Balance Sheet
33 Purpose of Financial Statement
33 Limitation of Financial Statements
Chapter 5 Cost Volume (Break-Even) Profit Analysis
34 Cost Behaviour 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 Safety
41 Using Cost Volume Profit Relationships
Chapter 6 Cost Accounting Systems
43 Job Order Cost System
44 Job Order Cost Sheet
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 Scrap or Rebuild Defctive Units
55 Whether to Discontinue an Unprofitable Product Line
57 Competing Products and Complementary Products
58 Looking For Better Alternatives
Chapter 8 Budgeting Derived from Budgeting
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 Computer and Budgeting
68 Standard Cost
68 Cost Variance
Chapter 9 A Case Study of Sartaj Flour Mills
69 Background Infromation
72 Methodological Issues
72 Change in Production Behaviour
74 Production of Atta
75 Production of Bran
76 Purchase and 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: 'Absract Many people think of accountig as a highly technical field practise only by professionals 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 investment or deciding how to spend your money you ar working with accounting concept and accounting information. The accounting provides decision makers with useful information about economic activities. This includes both information about certain activities and forecast of what may happen in future. All types of decision makers-managers, investors, lenders, and consumers-use accounting information as a basis for making economic decision. . Accounting offten is called the language of business because it is so widely used to describe all type of bussiness activities. Cost, prise, sales volume,profit and return on investment all are accounting measurement.Every investor, creditor (lender) and business manager needs a clear understanding of accounting terms and concept if he or she is to effectively communicate and practıce in the business community. The study of accounting is not limited to business world only. Government agencies and non-profit organization also use accounting information to manage their personal financial affairs and to file income tax returns. İn short, every one who engages in economic activity will benefit from an understaning of accounting information . '
Materyal türü: Thesis

Includes appendix (93 p.)

Includes references (92 p.)

'Absract Many people think of accountig as a highly technical field practise only by professionals 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 investment or deciding how to spend your money you ar working with accounting concept and accounting information. The accounting provides decision makers with useful information about economic activities. This includes both information about certain activities and forecast of what may happen in future. All types of decision makers-managers, investors, lenders, and consumers-use accounting information as a basis for making economic decision. . Accounting offten is called the language of business because it is so widely used to describe all type of bussiness activities. Cost, prise, sales volume,profit and return on investment all are accounting measurement.Every investor, creditor (lender) and business manager needs a clear understanding of accounting terms and concept if he or she is to effectively communicate and practıce in the business community. The study of accounting is not limited to business world only. Government agencies and non-profit organization also use accounting information to manage their personal financial affairs and to file income tax returns. İn short, every one who engages in economic activity will benefit from an understaning of accounting information . '

Chapter 1 General Introduction

01 Definition of Accounting

01 The Users of Accounting Information

03 Aims and Objectives

03 Structure of Dissertaion

Chapter 2 Accounting: Theoretical Concepts

05 Financial Statement

05 Accounting Statement

06 Needd for accounting statement

06 Objectives of accounting statement

08 Functions of accounting statement

09 Importance of accounting statement

10 Comparison Between Financial and Accounting statement

11 Summary and Conclusıon

Chapter 3 Cost Structure : Basic Concepts and Terminologies

12 Types of Cost

14 Relationship to Product

16 Relationship to Production

16 Relationship to Volume

18 Relationship to Fuctions

19 Relationship to Income

20 Relationship to Planning, Controlling and Decision Making

24 Computer use in accounting

CHAPTER 4 Accounting Statements: Structure, Importance and Perspectives

26 Income Statements

28 Cost of Goods Sold

30 Balance Sheet

33 Purpose of Financial Statement

33 Limitation of Financial Statements

Chapter 5 Cost Volume (Break-Even) Profit Analysis

34 Cost Behaviour 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 Safety

41 Using Cost Volume Profit Relationships

Chapter 6 Cost Accounting Systems

43 Job Order Cost System

44 Job Order Cost Sheet

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 Scrap or Rebuild Defctive Units

55 Whether to Discontinue an Unprofitable Product Line

57 Competing Products and Complementary Products

58 Looking For Better Alternatives

Chapter 8 Budgeting Derived from Budgeting

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 Computer and Budgeting

68 Standard Cost

68 Cost Variance

Chapter 9 A Case Study of Sartaj Flour Mills

69 Background Infromation

72 Methodological Issues

72 Change in Production Behaviour

74 Production of Atta

75 Production of Bran

76 Purchase and 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

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