AU  - Khan, Haider Shahzad
AU  - Supervisor: Ghafoor, Abdul
TI  - The role of cost accounting in business management
PY  - 2002///
CY  - Nicosia
PB  - Cyprus International University
KW  - Accounting
KW  - Muhasebe
KW  - Cost structure
KW  - Maliyet yapısı
N1  - Includes appendix (93 p.); Includes references (92 p.); 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
N2  - '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 . '
ER  -