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Practical Costing

N.K. Sharma (Author)
Synopsis Costing is one of the most important branch of modern accounting system. It has developed because of limitations of financial accounts. In these days it is necessary that a business concern should conduct its production activities with utmost efficiency or with the minimum possible wastages and costs. This may not be necessary sometimes when there is such a large shortage of goods that the consumers have to buy whatever is offered to them and at a price which the sellers demand. This, however, is not the usual case and in modern time, the customers have a wide choice of selection. The choice will naturally be dictated by the value which the product or the service give to the consumer and by the price he has to pay. Those concerns which do not try to continuously improve their product and service and to bring down costs and prices will sonner or later find themselves out of business because of the simple fact that there are other concerns which are constantly on the look out for a greater share in the existing market. Managements of business organizations, therefore need something by which they can constantly measure their performance objectively. In short, cost accounting may be regarded as that branch of accounting which provide detailed cost information to owners of business for their decision making.
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About the author

N.K. Sharma

Dr. Nand Kishor Sharma, M.Sc., Ph.D., F.B.S., Associate Professor, Head, P.G. Department of Botany, Government College, Kota, Rajasthan, India, has a brilliant academic career, standing first in all examinations. Dr. Sharma is an eminent scholar and keen researcher in the field of Floristics and Ethnobotany. He has published more than 50 research papers and review articles. He has wirtten 10 books including The Flora of Rajasthan which was widely acclaimed. He has participated in seminars and symposia on Floristics, Ethnobotany and Floristic Diversity, as well as Environmental Degradation. Dr. Sharma is guiding many students for M.Phil. and Ph.D. degrees. He is honorary chairman of 'Vriksha Bodh Parishad' and Editor of Journals of Botanicial Association.

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Bibliographic information

Title Practical Costing
Author N.K. Sharma
Format Softcover
Date published: 01.01.2005
Edition 1st ed.
Language: English
isbn 8188730009
length vii+429p., Tables; Index; 22cm.