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 Introduction
1 Definition of Accounting
1 The Users of Accounting
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 Objective of accounting statement
9 Importance of accounting statement
10 Comparison between Financial & Accounting statement
11 Summary & Conclusion
Chapter 3 Cost structure : Basic Concepts & Technologies
12 Type of Cost
14 Relational to Production
16 Relationship to Volume
18 Relationship to Volume
19 Relationship to Income
20 Relationship to Planning, Controlling and Decision Making
24 Computers use in accounting
Chapter 4 Accounting Statements: Structure , Importance & Perspectives
26 Income Statement
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 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 Defective Units
55 Whether to Discontinue an Unprofitable Line
57 Completing 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 Master Budget
67 The Master Budget
68 Steps in Preparing a Master Budget
67 Computers and Budgeting
68 Standard Cost
68 Cost Variance
CHAPTER 9 A Cash Study of Sartaj Flour Mills
69 Background Information
72 Methodological Issues
72 Change in Production Behavior
74 Production of Atta
75 Production of Bran
76 Purchases 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: '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 makers with useful information about economic 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 as a basis for making economic decisions. Accounting often is called the language of business because it is so widely used to describe all types of business activities. Costs, prices, sales volume, profits and return on investments all are accounting measurements. Every investor, creditor (lender) and business manager 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 reference (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 makers with useful information about economic 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 as a basis for making economic decisions. Accounting often is called the language of business because it is so widely used to describe all types of business activities. Costs, prices, sales volume, profits and return on investments all are accounting measurements. Every investor, creditor (lender) and business manager 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 Introduction

1 Definition of Accounting

1 The Users of Accounting

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 Objective of accounting statement

9 Importance of accounting statement

10 Comparison between Financial & Accounting statement

11 Summary & Conclusion

Chapter 3 Cost structure : Basic Concepts & Technologies

12 Type of Cost

14 Relational to Production

16 Relationship to Volume

18 Relationship to Volume

19 Relationship to Income

20 Relationship to Planning, Controlling and Decision Making

24 Computers use in accounting

Chapter 4 Accounting Statements: Structure , Importance & Perspectives

26 Income Statement

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 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 Defective Units

55 Whether to Discontinue an Unprofitable Line

57 Completing 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 Master Budget

67 The Master Budget

68 Steps in Preparing a Master Budget

67 Computers and Budgeting

68 Standard Cost

68 Cost Variance

CHAPTER 9 A Cash Study of Sartaj Flour Mills

69 Background Information

72 Methodological Issues

72 Change in Production Behavior

74 Production of Atta

75 Production of Bran

76 Purchases 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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