Titlebook: Cost and Management Accounting; Roger Hussey Textbook 1989Latest edition Roger Hussey 1989 capital.costing.management accounting

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Integrated and Interlocking Accounts,ery strict legal requirements; even with a person doing business on their own account the tax man will expect to see some form of financial records. In addition to the financial accounts many firms will keep .. Many firms will therefore need to keep two sets of books:.There are a number of connectio

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,Overheads — Allocation and Apportionment,able these costs to be identified with specific units. However, a company also incurs ., such as rent and rates, light and heat, insurance and salaries of supervisors. Some method must be found to charge a fair share of these indirect expenses, known as ., to individual cost units to find the total

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Job and Batch Costing,y each job is for only a short time and is carried out on the company’s premises; small jobs may be carried out on the premises of the client. The job keeps its identity as a separate unit, although it may go through various stages.

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,Standard Costing — Materials and Labour,ent. Budgetary control, however, is used mainly by departments and businesses as a whole over a period of time and is a technique which can be used by itself in any organisation, including charities, universities, transport undertakings, etc.

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Costing for Labour,, but these can be broken down into two main groups: ., where workers are paid at a basic rate per hour for the number of hours worked, and . (incentive schemes), where workers are paid on the basis of output or performance.

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Comparison of Marginal with Absorption Costing,harge the production cost centre costs to the cost units passing through them. Although the process is arbitrary, the result is that a cost unit is charged with what is deemed to be a fair share of the fixed overhead.

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