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Drury, Colin Management and Cost Accounting ISBN 13: 9781861525376

Management and Cost Accounting - Softcover

 
9781861525376: Management and Cost Accounting
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The fourth edition of this management accounting textbook is for undergraduates, post-experience and professional students. It provides a blend of coverage of the technical and conceptual aspects of the subject. The use of a second colour throughout highlights key points and aids concentration, and the package of main text, students manual, lecturers resource pack (containing answers to questions and OHP masters) and electronic support, makes this a complete teaching and learning tool.

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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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  • PublisherCengage Learning Emea
  • Publication date2000
  • ISBN 10 1861525370
  • ISBN 13 9781861525376
  • BindingPaperback
  • Edition number5
  • Number of pages358

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