Cost and Management Accounting

ISBN Number : 978-93-5024-920-8

Student Price : Rs.540

Student Dollar Price : 22$

Book Edition : First

Year of Publication : 2017

No. Of Pages : 660

Book Weight :1048

About The Book

In the era of liberalization, privatisation and globalisation, cost competitiveness of business organisations has an important role in their working and viability. Cost and Management Accounting both provide necessary tools and techniques for improving managerial effectiveness. With the help of cost and management accounting, professional managers can easily formulate pricing policy and plan for profits of their of organisations. Present literature on cost and management accounting fails to provide an effective and lucid theoretical analysis of cost and management accounting concepts. Theoretical literature available on the subject are quite scanty and scattered. Keeping these requirements in mind, the present book has tried to incorporate the cost and management accounting concepts and practices in proper perspective. It focuses on the theoretical analysis of various cost and management accounting systems supported by solved practical problems. With these features, the book has developed a sound base for easy and better understanding of the subject among the professional students. The book will be useful to the students of CA, ICWA, CS and MBA programme and they will find it interesting to expose themselves in theory and practice of cost and management accounting.


Contents :

1 : Introduction
2 : Materials
3 : Labour
4 : Overheads
5 : Output or Unit Costing
6 : Job and Batch Costing
7 : Contract Costing
8 : Process Costing
9 : Joint Products and Byproducts
10 : Service Costing
11 : Reconciliation of Cost Accounts with Financial Accounts
12 : Marginal Costing
13 : Cost-Volume-Profit Analysis
14 : Differential Costing and Incremental Costing
15 : Budgeting and Budgetary Control
16 : Standard Costing and Variance Analysis
17 : Responsibility Accounting
18 : Transfer Pricing
19 : Activity Based Costing
20 : Value Chain Analysis
21 : Target Costing
22 : Life Cycle Costing

About The Author

Dr. M. B. Shukla, M.Com., D.Phil., Professor, Dean and Director, Institute of Management Studies, Mahatma  Gandhi Kashi Vidyapith, Varanasi, a State University of UP. He also headed Department of Commerce during 2002-2008. He has authored twenty books in the areas of Accounting, Finance, Cost Management, Entrepreneurship and Environmental Management, which have been widely reviewed and appreciated. He has to his credit a number of research papers published in reputed journals and six research project reports on "Public Enterprise Management, Environmental  Accounting, Foreign Investment and Entrepreneurial Behaviour in India". He is also holding positions on a number of academic bodies as member and expert on the panel of about 20 universities, University Grants Commission, New Delhi and All India Council for Technical Education, New Delhi, National Assessment and Accreditation Council, Bangalore. Prof. Shiikla started his career as an Executive (Accounts) in the Scooters India Limited, a Government of India enterprise at Lucknow in 1976. Before occupying the present position in M. G.  Kashi Vidyapith, he was a lecturer in the Faculty of Commerce, Banaras Hindu University, Varanasi (1983-1989) and Feroze Gandhi Postgraduate College, Raebareli (1978-1982). He has got his D.Phil., from University of Allahabad. Prof. M. B. Shukla is a former President of Indian Commerce Association and Indian Accounting Association. These are the national bodies responsible for the development of Commerce and Accounting Education in India. It is for the first time in the history of these associations that a leading personality like Prof. Shukla concurrently occupied the Presidentships of these two national level associations in the same year in 2006. The UP Government has awarded Prof. Shukla with its coveted award ShikshakShree Award on September 5, 2008 with a cash price of 50,000. It is the Best Teacher Award of the UP Government. Prof. Shukla is also working as Chief Proctor of the University since 2008. He has also been assigned to work as Chairman of the Internal Quality Assurance Cell of the University.

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