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Fundamentals of management accounting

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Fundamentals of management accounting

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Xem thêm: Fundamentals of management accounting, Fundamentals of management accounting, 6 Comparison of FIFO, LIFO and AVCO, 5 Closing work in progress: the concept of equivalent units

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  • C1 — Fundamentals of Management Accounting

  • Copyright Page

  • Contents

  • The CIMA Learning System

    • How to use your CIMA Learning System

    • Guide to the Icons used within this text

    • Study technique

    • Computer-Based Assessment

    • Fundamentals of Management Accounting and Computer-Based Assessment

    • Learning Outcomes and Indicative Syllabus Content

    • Chapter 1 Basic Aspects of Cost Accounting

      • Learning Outcomes

      • 1.1 Introduction

      • 1.2 Why organisations need costing systems

      • 1.3 What is meant by 'cost'?

      • 1.4 Cost units

        • 1.4.1 Composite cost units

        • 1.5 Cost centres

        • 1.6 Cost objects

        • 1.7 Classification of costs

          • 1.7.1 Classification of costs according to their nature

          • 1.7.2 Classification of costs according to their purpose: direct costs and indirect costs

          • 1.8 Elements of cost

          • 1.9 Cost behaviour

            • 1.9.1 Fixed cost

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