- 作 者：
- 出 版 社：The Institute of Cost and Works Accountants
- 出版年份：1950
- ISBN：
- 标注页数：0 页
- PDF页数：58 页
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A Introduction 6
B Budgetary Control 7
Relationship between Budgetary Control and Standard Costing 7
Definitions of Budgets and Budgetary Control 7
The Objectives of Budgetary Control 8
Sections of a Master Budget 8
Sales 8
Production 9
Plant Utilisation 9
Production Cost 10
Selling and Distribution Cost 11
Capital Expenditure 12
Development and Research 13
Personnel 13
Purchasing 13
Cash 13
Budget Summaries 14
The Budget Period 14
The Budgeted Level of Attainment 15
The Preparation of Budgets 16
The Administration of Budgetary Control 17
The Uses of Budgetary Control 19
C Standard Costing 21
An Introduction to Standard Costing 21
Definitions of Standard Cost and Standard Costing 21
The Scope for Standard Costs 21
The Preparation of Standard Product Costs 22
The Period 22
The Level of Attainment 23
The Volume of Business 23
The Establishment of Standard Costing Rates 23
Standards of Performance 24
The Completion of Standard Product Costs 25
The Presentation of Standard Costs 25
The Accounting Procedure for Standard Costs 25
The Operation of Flexible Budgets in conjunction with Standard Costs 28
The Uses of Standard Costs 33
D Production Control and Material Control 35
Introduction to Production Control and Material Control 35
Definitions of Production Control and Material Control 35
Stock Control 36
Scheduling Material Requirements 39
Purchase Requisitioning 40
Purchasing 41
Receiving 42
Clearance from Receiving Department 43
Issuing from Stores 43
Machine Loading 45
Issuing Production Orders 47
Progressing 48
Inspection 49
Taking into Finished or Partly Finished Stock 49
Despatching to Customers 50
Invoicing to Customers 50
The Use of Material Control Records for Cost Accounting Purposes 51
The Use of Production Control Records in connection with Labour and Overhead Costs 55