This book is an attempt to provide an in-depth insight into the concepts, theories and techniques of cost ascertainment, and their application to planning, control, performance evaluation, and decision making. The authors have adopted a lucid, non-mathematical, problem-and-solution approach to explain various aspects of cost accounting, in a comprehensive manner.Table of Contents: PART I: INTRODUCTION Chapter 1. Cost Accounting - An Overview Chapter 2. Cost Concepts PART II: PRODUCT COSTING Chapter 3. Costing and Control of Materials Chapter 4. Costing and Control of Labors Chapter 5. Costing and Control of Factory Overheads Chapter 6. Costing and Control of Non-manufacturing Overheads Chapter 7. Job-order, Batch and Contract of Costing Chapter 8. Process, Joint and By-product Costing Chapter 9. Unit and Operating Costing Chapter 10. Variable and Absorption Costing Chapter 11. Uniform Costing and Inter-firm Comparison Chapter 12. Reconciliation and Integration PART III: PROFIT PLANNING, PERFORMANCE EVALUATION, COST CONTROL, AND DECISION Chapter 13. Cost-volume-Profit Analysis Chapter 14. Budgeting Chapter 15. Standard Costs Chapter 16. Variance Analysis : Cost Variances Chapter 17. Variance Analysis: Revenue Variances Chapter 18. Responsibility Accounting Chapter 19. Short-run Decision Making Appendices Select Bibliography Index