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21,98 zł
Dział: Nauki o Zarządzaniu
Autor
Karolina Rybicka
Monografia, Wyd. I, 114 s., 2020 r.
e-ISBN
978-83-7193-793-4
ISBN
978-83-7193-792-7
Spis treści

Introduction

Chapter 1 Introduction to cost management

1. Place of accounting in company’s management
2. The idea of management and cost accounting
3. Management accounting and cost management in contemporary business unit – informative approach and development trends

Chapter 2 The idea and classification of costs of business activity
1. Costs – basic definitions and concepts 2. Classification of costs in financial accounting
2.1. Costs of operating activity
2.1.1. Costs by nature
2.1.2. Costs by function/destination
2.2. Other operating costs
2.3. Financial costs
3. Classification of costs for management purposes
3.1. Cost classification as manufacturing and non-manufacturing
3.2. Product cost vs period cost
3.3. Cost classifications for predicting cost behaviour (variable and fixed cost)
3.4. Cost classifications for assigning costs to cost objects (direct and indirect cost)
3.5. Cost classification for decision making

Chapter 3 Cost accounting for inventory valuation
1. Settlement of costs of production
2. Cost calculation
3. Traditional methods of cost calculation

Chapter 4 Models of costing
1. Absorption and variable costing
2. Multistage and multidimensional costing
3. Activity Based Costing

Chapter 5 Cost accounting in management processes
1. Break Even Point Analysis
2. Pricing decisions
3. Make or buy decisions

Chapter 6 Costs in planning and control
1. Strategic planning process
2. Master budget
3. Budgeting in contemporary organizations

Chapter 7 Modern cost management – chosen approaches
1. Life-cycle costing
2. Target costing
3. Kaizen costing
4. Activity-based management
5. Just-in-time systems
6. Quality cost management
7. Value-chain analysis
8. Logistic costing
9. Balanced Scorecard

Bibliography