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Management and cost accounting

Author: Colin Drury
Publisher: London : Cengage Learning EMEA, 2008.
Edition/Format:   Print book : English : 7th edView all editions and formats
Database:WorldCat
Summary:

The aim of this seventh edition is to explain the principles involved in the design and evaluation of management and cost accounting information systems.

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Genre/Form: Problems and exercises
Problems, exercises, etc
Material Type: Internet resource
Document Type: Book, Internet Resource
All Authors / Contributors: Colin Drury
ISBN: 9781844805662 1844805662
OCLC Number: 229410993
Notes: Previous edition: 2004.
Description: xxiii, 775 pages : color illustrations ; 26 cm
Contents: PART 1: INTRODUCTION TO MANAGEMENT AND COST ACCOUNTING. 1. Introduction to management accounting. 2. An introduction to cost terms and concepts. PART 2: COST ACCUMULATION FOR INVENTORY VALUATION AND PROFIT MEASUREMENT. 3. Cost assignment. 4. Accounting entries for a job costing system. 5. Process costing. 6. Joint and by-product costing. 7. Income effects of alternative cost accumulation systems. PART 3: INFORMATION FOR DECISION-MAKING. 8. Cost-volume-profit analysis. 9. Measuring relevant costs and revenues for decision-making. 10. Activity-based costing. 11. Pricing decisions and profitability analysis. 12. Decision-making under conditions of risk and uncertainty. 13. Capital investment decisions: appraisal methods 14. Capital investment decisions: the input of capital rationing, taxation, inflation and risk PART 4: INFORMATION FOR PLANNING, CONTROL AND PERFORMANCE MEASUREMENT. 15. The budgeting process. 16. Management control. 17. Standard costing and variance analysis 1. 18. Standard costing and variance analysis 2: further aspects. 19. Divisional financial performance measures. 20. Transfer pricing in divisionalized companies. PART 5: COST MANAGEMENT AND STRATEGIC MANAGEMENT ACCOUNTING. 21. Cost management. 22. Strategic management. PART 6: THE APPLICATION OF QUANTITATIVE METHODS TO MANAGEMENT ACCOUNTING. 23. Cost estimation and cost behaviour. 24. Quantitative models for the planning and control of stocks. 25. The application of linear programming to management accounting. Case Studies Notes. Bibliography. Appendices.
Responsibility: Colin Drury.

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