Written for business managers and accountants, this comprehensive overview of the subject explains procedures and gives examples of topics ranging from contract and job costing, overheads and break-even analysis to budgetary control.

Table of Contents

Cost classification; costing for materials; costing for labour; integrated and interlocking accounts; overheads - allocation and apportionment; overheads - absorption; job and batch costing; contract costing; continuous operation costing; process costing; joint product and by-product costing; marginal costing; marginal costing and decision making; break-even analysis; comparison of marginal with absorption costing; budgetary control; budgets; standard costing - materials and labour; standard costing - overhead and sales variances; capital investment appraisal.