{ "item_title" : "Principles of Cost Accounting", "item_author" : [" Keith Hagar "], "item_description" : "Cost accounting refers to the group of procedures used to record and report measurements of the cost of manufacturing goods and services in detail. There are various cost accounting approaches including activity-based costing, environmental accounting, project accounting, resource consumption accounting, standard cost accounting and life cycle costing. Cost accounting provides the management with the detailed cost information for controlling current operations and planning for the future. It enables the optimization of the business processes and practices on the basis of capability and cost efficiency. The fundamental elements of this field are materials, labor and expenses. Materials are broadly divided into direct and indirect materials on the basis of their cost and visibility in the final product. This book elucidates the concepts and innovative models around prospective developments with respect to cost accounting. It picks up individual branches and explains their needs and contribution in the context of a growing economy. This book will provide comprehensive knowledge to the readers.", "item_img_path" : "https://covers1.booksamillion.com/covers/bam/1/64/726/073/1647260736_b.jpg", "price_data" : { "retail_price" : "148.95", "online_price" : "148.95", "our_price" : "148.95", "club_price" : "148.95", "savings_pct" : "0", "savings_amt" : "0.00", "club_savings_pct" : "0", "club_savings_amt" : "0.00", "discount_pct" : "10", "store_price" : "" } }

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