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This book has been primarily designed to meet the needs of B.Com. students under the recommended National Education Policy 2020 (NEP 2020) for the subject Financial Management. It serves as a self-study text and provides essential guidance for understanding of Introduction to Financial Management, Time Value of Money, Cost of Capital, Capital Structure Theories, Leverage, Capital Investment Decisions, Dividend Decisions and Working Capital Management. The book has been written in simple and lucid manner covering all the important equations, formulae and practical steps in a systematic manner to aid students learning. Based on the author's proven approach "teach yourself" style, the book is replete with numerous illustrations, exhibits and solved problems.
Introduction • Accounting For Material Cost • Accounting For Labour Cost • Accounting For Overheads • Activity Based Costing • Unit Costing • Job, Batch And Contract Costing • Process Costing I • Process Costing Ii –Work-In-Progress • Joint Products And By-Products • Operating Costing (Service Costing) • Integral And Non-Integral Systems • Reconciliation Of Cost And Financial Accounts • Marginal Costing
The rising costs of post-secondary education present challenges to maintaining college affordability. Textbooks are an important factor students need to consider when calculating the overall cost of attending college. In an effort to ensure that faculty and students have sufficient information about textbooks, Congress included requirements in the Higher Education Opportunity Act (HEOA) concerning publisher and school disclosures, as well as publisher provisions of individual course materials. The HEOA directed the Government Accountability Office (GAO) to examine the implementation of the new textbook provisions. This book addresses (1) the efforts publishers have made to provide textbook information to faculty and make bundled materials available for sale individually, and how these practices have informed faculty selection of course materials; and (2) the extent to which post-secondary schools have provided students and college bookshops access to textbook information, and what the resulting costs and benefits have been. To conduct this study, the GAO interviewed eight publishers representing over 85 percent of new U.S. higher education textbook sales, administrators at seven schools, four campus bookshops, two national campus retailers, faculty and student groups at three schools, and others with relevant expertise. GAO also reviewed websites of a nationally representative sample of schools, complaint data from Education, and relevant federal laws.
The book is written in simples language and self explanatory, reflects the image of the author's long experience in field and teaching as well. The new edition of the book is a compoite unit, complete in itself. The presentation of the matter is simple and excellent.
This is the first English edition of an established work on cost-driven product design and development. It offers tried and tested methods for understanding, influencing and reducing product costs. The methodology and organization of cost management, as well as the effects on each type of cost are described. Using this knowledge the product developer can assume responsibility for costs. There are numerous examples and detailed derivation of results.
Professional foodservice managers are faced with a wide array of challenges on a daily basis. Controlling costs, setting budgets, and pricing goods are essential for success in any hospitality or culinary business. Food and Beverage Cost Control provides the tools required to maintain sales and cost histories, develop systems for monitoring current activities, and forecast future costs. This detailed yet reader-friendly guide helps students and professionals alike understand and apply practical techniques to effectively manage food and beverage costs. Now in its seventh edition, this extensively revised and updated book examines the entire cycle of cost control, including purchasing, production, sales analysis, product costing, food cost formulas, and much more. Each chapter presents complex ideas in a clear, easy-to-understand style. Micro-case studies present students with real-world scenarios and problems, while step-by-step numerical examples highlight the arithmetic necessary to understand cost control-related concepts. Covering everything from food sanitation to service methods, this practical guide helps readers enhance their knowledge of the hospitality management industry and increase their professional self-confidence.
A Textbook of Cost and Management Accounting provides the students with thorough grounding in cost concepts, cost behaviour and methods, and techniques of cost and management accounting with an understanding of the uses and limitations of cost and financial data for managerial operations. The text of the subject matter has been presented in a student-friendly, simple and intelligible manner. Every discussion involving conceptual complexity is immediately illustrated by a numerical example. In addition, the book contains a liberal sprinkling of charts and diagrams so as to make the subject easily understandable and highlight its finer points. The subject matter has been organized on 'first things first' basis for its logical presentation that sustains interest. The approach of the book is examination oriented. Thus, a good number of problems and solutions have been included in its chapters. Theoretical and numerical questions have been mostly selected from various examinations. Objective type questions have been given to serve as self-test by students. This is an ideal book for self-study. An all-inclusive, ideal book for self-study, both for the students of Cost and Management Accounting as well as working professionals.
Presents an accessible approach to the cost estimation tools, concepts, and techniques needed to support analytical and cost decisions Written with an easy-to-understand approach, Cost Estimation: Methods and Tools provides comprehensive coverage of the quantitative techniques needed by professional cost estimators and for those wanting to learn about this vibrant career field. Featuring the underlying mathematical and analytical principles of cost estimation, the book focuses on the tools and methods used to predict the research and development, production, and operating and support costs for successful cost estimation in industrial, business, and manufacturing processes. The book begins with a detailed historical perspective and key terms of the cost estimating field in order to develop the necessary background prior to implementing the presented quantitative methods. The book proceeds to fundamental cost estimation methods utilized in the field of cost estimation, including working with inflation indices, regression analysis, learning curves, analogies, cost factors, and wrap rates. With a step-by-step introduction to the practicality of cost estimation and the available resources for obtaining relevant data, Cost Estimation: Methods and Tools also features: Various cost estimating tools, concepts, and techniques needed to support business decisions Multiple questions at the end of each chapter to help readers obtain a deeper understanding of the discussed methods and techniques An overview of the software used in cost estimation, as well as an introduction to the application of risk and uncertainty analysis A Foreword from Dr. Douglas A. Brook, a professor in the Graduate School of Business and Public Policy at the Naval Postgraduate School, who spent many years working in the Department of Defense acquisition environment Cost Estimation: Methods and Tools is an excellent reference for academics and practitioners in decision science, operations research, operations management, business, and systems and industrial engineering, as well as a useful guide in support of professional cost estimation training and certification courses for practitioners. The book is also appropriate for graduate-level courses in operations research, operations management, engineering economics, and manufacturing and/or production processes.