Buku Cost Accounting

Deskripsi

Sinopsis Buku Cost Accounting

Buku Cost Accounting |

Management is composed of three groups: (1) operating management, consisting of supervisors; (2) middle management, represented by department heads, division managers, and branch managers; and (3) executive management, consisting of the president, executive vice-presidents, and executives in charge of marketing, purchasing, engineering, manufacturing, finance, and accounting.

Management consist of many activities, including making decisions, giving orders, establishing policies, providing work and rewards, and hiring people to carry out policies. Management sets objectives to be achieved by integrating its knowledge and skills with the abilities of the employee. Planning and control may be the centerpiece of an organization’s approach to management. This was true in many organizations in the past. Alternatively, planning and control may be pushed into the background and become almost invisible to line workers unless a major problem or failure occurs. Even the planning and control functions are not in the forefront of day-to-day activities, management still must effectively perform the basic functions of planning, organizing, and control to be successful.

Cost Accounting provides information for management accounting and financial accounting. Cost accounting measures, analyzes, and reports financial and nonfinancial information relating to the costs of acquiring or using resources in an organization. For example, calculating the cost of a product is a cost accounting function that answers the financial accounting’s inventory-valuation needs and management accountings’ decision-making needs (such as deciding how to price products and choosing which products to promote).

This book is structured to help students learn the concepts of cost accounting and to make it easier to learn cost accounting materials, especially for those who are not familiar with cost accounting

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