Management and Cost Accounting (Management & Cost Accounting)

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9781861525369: Management and Cost Accounting (Management & Cost Accounting)
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DruryÂ's Management & Cost Accounting is the only text you will ever need - whether you are studying or teaching management accounting at undergraduate, postgraduate or professional level. Since publication of the first edition in 1985, DruryÂ's text has been the leading international textbook on the subject. Now publishing in its fifth edition, Management & Cost Accounting offers you and your students even more. Management & Cost Accounting has the most comprehensive ancillary package available. The package for the fifth edition is better than ever before, with both printed and web-based resources. The Drury website www.drury-online.com is packed with valuable resources for you and your students. There are resources that are open to access for all and there are resources that are restricted to lecturersÂ' use only. When you adopt Management and Cost Accounting 5th edition you will receive a username and password to give you access to this restricted website.

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About the Author:

Colin Drury BA MBA ACMA is Emeritus Professor at Huddersfield University and a leading textbook author for a generation of accounting students. His books have been widely recommended by the main professional accounting bodies for their examinations. He is an active researcher and published in the main peer-reviewed journals including Management Accounting Research and European Accounting Review, with his research focussing on the application of management accounting techniques in British industry.

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PART 1: INTRODUCTION TO MANAGEMENT AND COST ACCOUNTING. An introduction to cost terms and concepts. PART 2: COST ACCUMULATION FOR INVENTORY VALUATION AND PROFIT MEASUREMENT. Cost assignment. Accounting entries for a job costing system. Process costing. Joint and by-product costing. Income effects of alternative cost accumulation systems. PART 3: INFORMATION FOR DECISION-MAKING. Cost-volume-profit analysis. Measuring relevant costs and revenues for decision-making. Activity-based costing. Pricing decisions and profitability analysis. Decision-making under conditions of risk and uncertainty. Capital investment decisions: appraisal methods Capital investment decisions: the input of capital rationing, taxation, inflation and risk PART 4: INFORMATION FOR PLANNING, CONTROL AND PERFORMANCE MEASUREMENT. The budgeting process. Management control. Standard costing and variance analysis 1. Standard costing and variance analysis 2: further aspects. Divisional financial performance measures. Transfer pricing in divisionalized companies. PART 5: COST MANAGEMENT AND STRATEGIC MANAGEMENT ACCOUNTING. Cost management. Strategic management. PART 6: THE APPLICATION OF QUANTITATIVE METHODS TO MANAGEMENT ACCOUNTING. Cost estimation and cost behaviour. Quantitative models for the planning and control of stocks. The application of linear programming to management accounting.

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Other Popular Editions of the Same Title

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