This book provides an in-depth insight into the concepts, theories, and techniques of cost ascertainment, and their application to profit planning, cost control and decision-making. With revised and updated content, and enriched pedagogy, this new edition explains the various aspects of cost accounting in a lucid and comprehensive manner. It will cater to the requirements of students in commerce and management streams

Chapter 1 Cost Accounting—An Overview Chapter 2 Cost Concepts Chapter 3 Costing and Control of Materials Chapter 4 Costing and Control of Labour Chapter 5 Costing and Control of Factory (Manufacturing) Overheads Chapter 6 Costing and Control of Non-Manufacturing Overheads Chapter 7 Activity Based Costing System Chapter 8 Job-order, Batch and Contract Costing Chapter 9 Process, Joint and By-product Costing Chapter 10 Unit/Single/Output and Operating Costing Chapter 11 Variable Costing and Absorption (Full) Costing Chapter 12 Uniform Costing and Inter-Firm Comparison Chapter 13 Reconciliation and Integration Chapter 14 Volume-Cost-Profit Analysis Chapter 15 Budgeting Chapter 16 Standard Costs and Quality Costs Chapter 17 Variance Analysis: Cost Variances Chapter 18 Variance Analysis: Revenue and Profit Variances Chapter 19 Responsibility Accounting Chapter 20 Short-run Decision Analysis"