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040			_aCY-NiCIU _btur _cCY-NiCIU _erda
041			_aeng
090			_aYL 350 _bK43 2002
100			_aKhan, Haider Shahzad
245			_aThe role of cost accounting in business management _cHaider Shahzad Khan; Supervisor: Abdul Ghafoor
260			_aNicosia _bCyprus International University _c2002
300			_aV, 93 p. _btab., fig. _c30.5 cm
336			_2rdacontent _atext _btxt
337			_2rdamedia _aunmediated _bn
338			_2rdacarrier _avolume _bnc
504			_aIncludes appendix (93 p.)
504			_aIncludes references (92 p.)
520			_a'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 . '
650			_aAccounting
650			_aMuhasebe
650			_aCost structure
650			_aMaliyet yapısı
700			_aSupervisor: Ghafoor, Abdul _91656
942			_2ddc _cTS
505	1		_tChapter 1 General Introduction
505	1		_g01 _tDefinition of Accounting
505	1		_g01 _tThe Users of Accounting Information
505	1		_g03 _tAims and Objectives
505	1		_g03 _tStructure of Dissertaion
505	1		_tChapter 2 Accounting: Theoretical Concepts
505	1		_g05 _tFinancial Statement
505	1		_g05 _tAccounting Statement
505	1		_g06 _tNeedd for accounting statement
505	1		_g06 _tObjectives of accounting statement
505	1		_g08 _tFunctions of accounting statement
505	1		_g09 _tImportance of accounting statement
505	1		_g10 _tComparison Between Financial and Accounting statement
505	1		_g11 _tSummary and Conclusıon
505	1		_tChapter 3 Cost Structure : Basic Concepts and Terminologies
505	1		_g12 _tTypes of Cost
505	1		_g14 _tRelationship to Product
505	1		_g16 _tRelationship to Production
505	1		_g16 _tRelationship to Volume
505	1		_g18 _tRelationship to Fuctions
505	1		_g19 _tRelationship to Income
505	1		_g20 _tRelationship to Planning, Controlling and Decision Making
505	1		_g24 _tComputer use in accounting
505	1		_tCHAPTER 4 Accounting Statements: Structure, Importance and Perspectives
505	1		_g26 _tIncome Statements
505	1		_g28 _tCost of Goods Sold
505	1		_g30 _tBalance Sheet
505	1		_g33 _tPurpose of Financial Statement
505	1		_g33 _tLimitation of Financial Statements
505	1		_tChapter 5 Cost Volume (Break-Even) Profit Analysis
505	1		_g34 _tCost Behaviour in Business
505	1		_g35 _tContribution Margin
505	1		_g36 _tAdvantages of Contribution Margin
505	1		_g36 _tWhere Contribution Margin is used
505	1		_g37 _tContribution Margin Ratio
505	1		_g39 _tFinding Required Dollar Sales Volume
505	1		_g40 _tMargin Safety
505	1		_g41 _tUsing Cost Volume Profit Relationships
505	1		_tChapter 6 Cost Accounting Systems
505	1		_g43 _tJob Order Cost System
505	1		_g44 _tJob Order Cost Sheet
505	1		_g45 _tProcess Cost System
505	1		_g46 _tEquivalent Full Units
505	1		_tChapter 7 Incremental Analysis
505	1		_g47 _tThe Concept of Relative Information
505	1		_g51 _tMake or Buy Decisions
505	1		_g53 _tJoint Products
505	1		_g54 _tScrap or Rebuild Defctive Units
505	1		_g55 _tWhether to Discontinue an Unprofitable Product Line
505	1		_g57 _tCompeting Products and Complementary Products
505	1		_g58 _tLooking For Better Alternatives
505	1		_tChapter 8 Budgeting Derived from Budgeting
505	1		_g64 _tBenefits Derived From Budgeting
505	1		_g64 _tEstablishing Budgeting Amounts
505	1		_g67 _tThe Budget Period
505	1		_g67 _tThe Master Budget
505	1		_g68 _tSteps in Preparing a Master Budget
505	1		_g67 _tComputer and Budgeting
505	1		_g68 _tStandard Cost
505	1		_g68 _tCost Variance
505	1		_tChapter 9 A Case Study of Sartaj Flour Mills
505	1		_g69 _tBackground Infromation
505	1		_g72 _tMethodological Issues
505	1		_g72 _tChange in Production Behaviour
505	1		_g74 _tProduction of Atta
505	1		_g75 _tProduction of Bran
505	1		_g76 _tPurchase and Consumption of Empty Gunny Bags
505	1		_g77 _tPurchase of Cotton/Plastic Bags for Packing of Bran
505	1		_g79 _tManipulation of Cost
505	1		_g90 _tConclusion
505	1		_g92 _tReferences
505	1		_g93 _tAppendix
999			_c387 _d387