Cost Accounting

  • R. J. Briston


Companies registered under the various Companies Acts form the majority of the corporations operating in the United Kingdom. The granting of corporate personality depends primarily upon the acceptance by the Register of Companies of the proposed company’s Memorandum and Articles of Association. The Memorandum must contain an objects clause whereby the company seeks the power to carry on certain types of business and the Articles make provision amongst other things for the distribution of profits by way of dividends to members.


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Further Reading

  1. N. Dopuch, J. G. Birnberg, and J. Demski, Cost Accounting — Accounting Data for Management’s Decisions, 2nd ed. (New York: Harcourt Brace Jovanovich, 1974).Google Scholar
  2. C. T. Horngren, Cost Accounting: A Managerial Emphasis, 2nd ed. (Englewood Cliffs, N.J.: Prentice-Hall, 1978).Google Scholar
  3. G. Shillinglaw, Managerial Cost Accounting, 4th ed. (Homewood, Ill.: Richard D. Irwin, 1977).Google Scholar
  4. D. Solomons, ed., Studies in Cost Analysis (London: Sweet and Maxwell, 1970).Google Scholar

Copyright information

© R. J. Briston, J. R. Davies, P. N. Dean, C. Edwards, S. Ewing, C. S. Greensted, D. Lyall, the estate of C. McGeehan, W. McInnes, A. J. Millar, E. P. Minnis, L. Oakes, R. Perks, C. R. Tomkins 1981

Authors and Affiliations

  • R. J. Briston
    • 1
    • 2
  1. 1.University of StrathclydeUK
  2. 2.University of East AngliaUK

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