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PART ONE:FUNDAMENTALS2

CHAP．2

Ⅰ．The theory of costing2

Why cost?2

Preface to the second edition5

Basic costing concepts5

CONTENTS5

The classification of costs9

Costing methods and techniques12

LIST OF FIGURES13

1．Costing methods and techniques13

FIG．13

Purchasing20

Ⅱ．Materials:purchasing and storekeeping20

PART TWO:COST DATA20

Storekeeping24

Stores control31

Ⅲ．Materials:control and pricing31

Pricing stores issues36

2．Issue price methods37

Comparison of the common methods of pricing stores issues41

3．Stores records card41

Methods of remuneration45

Ⅳ．Labour45

4．Labour remuneration:(a)Earnings per hour;(b)Cost per 100 units51

Related labour techniques53

Gate timekeeping56

Recording labour times57

Wages office procedure59

Ⅴ．Direct expenses63

Ⅵ．Overheads65

What are overheads?65

Collection and classification of overheads66

Overheads requiring special consideration67

Depreciation and obsolescence69

Introduction78

Ⅶ．Allocation,apportionment and absorption of overheads78

PART THREE:COST ASCERTAINMENT78

Overhead analysis79

CHAP．79

5．Overhead analysis80

Overhead absorption methods86

Overhead absorption:general considerations90

Absorption of non-production overheads95

Factory job costing99

Ⅷ．Job costing99

6．Exampie ofa job cost preparation100

7．Job card design101

Contract costing102

Integral accounts108

Ⅸ．Cost accounts108

8．Chart ofaccounting flow in an integral accounts system109

Accounting for material costs111

9．Material accounting flow chart112

Cost control account114

Accounting for labour costs114

10．Wage accounting flow chart115

11．Effect of inocluding a Cost Control Account in an integral accounts system117

12．Chart of accounting flow in an interlocking accounts system118

Interlocking accounts119

Cost accounts code121

Ⅹ．Unit costing126

Output and operating costing126

13．Output cost statement127

Simple process costing128

Normal losses in process132

Abnormal losses in process134

Other considerations in process costing136

14．Process cost computations:units lost part-way through the process139

Process cost book-keeping140

Ⅺ．Waste,scrap,by-and joint products144

Waste and scrap144

By-and joint products145

Subsequent processes and costs147

15．Joint and subsequent processes and costs147

PART FOUR:MARGINAL COSTING150

Ⅻ．Break-even charts150

Theory of break-even charts150

16．Traditional break-even chart151

Segregation of fixed and variable costs153

17．Segregation of fixed and variable costs by scattergraph154

Break-even chart variants155

18．Break-even chart with variable costs at base156

19．Cash break-even chart157

Validity of break-even charts157

20．Break-even chart with profit appropriation158

21．Profit graph159

22．Actual cost curves:(a)Total cost curve;(b)Fixed cost curve160

Marginal costs and break-even chart theory162

ⅩⅢ．Marginal costing162

Marginal cost statements and accounts167

Marginal costing and decision-making171

23．Chart of marginal cost accounting172

Marginal costing versus total absorption costing175

Differential costing177

ⅩⅣ．Prioing186

PART FIVE:COST PLANNING AND CONTROL192

Fixed budgets192

CHAP．192

ⅩⅤ．Planning for objectives192

24．Inter-relationship of functional budgets196

Budget administration199

ⅩⅥ．Introduction to cost control204

Theory of cost control204

Variances208

ⅩⅦ．Planning for control211

Flexible budgets211

Standard costs214

25．Main steps in flexible budgeting215

Control profit budget220

Standard total absorption costing222

26．Preparation of control plans from a fixed budget:(a)Fixed budget;(b)Flexible budgets;(c)Standard cost;(d)Control profitbudget222

27．Control profit budget for single control period224

28．Standard total absorption cost224

Introduction227

ⅩⅧ．Variance analysis227

29．Chart of common cost variances228

Direct materials variances230

Direct wages variances233

Overhead variances234

Sales margin variances237

Revision and other variances241

Causes of variances243

Standard total absorption costing variances245

ⅩⅨ．Standard cost accounts254

30．Flow chart for standard marginal cost book-keeping255

31．Standard cost accounts258

32．Flow chart for standard absorption cost book-keeping261

ⅩⅩ．Operating a cost control system264

Operating statements264

33．Departmental operating statement266

Cost control and the manager268

Uniform costing274

ⅩⅪ．Thepractice of costing274

PART SIX:THE PRACTICE OF COSTING274

Cost audit275

Other matters277

Ⅰ．Suggested answers286

APPENDIXES286

Ⅱ．Examination technique326

Ⅲ．Examination questions329

INDEX391