| Title : | Management and cost accounting | | Material Type: | printed text | | Authors: | Colin Drury, Author | | Edition statement: | 6th ed. | | Publisher: | London : Thomson Learning | | Publication Date: | 2004 | | Pagination: | xxxii, 1280 p. | | Size: | 26 cm | | ISBN (or other code): | 978-1-84480-028-5 | | Class number: | 658.1511 | | Abstract: | The market-leading European text on management accounting and comprehensive authority on all aspects of the subject has been streamlined and substantially redesigned in its 6th edition to make it even more suitable for the needs of today’s student. The aim of the new edition is to explain the principles involved in the design and evaluation of management and cost accounting information systems. The emphasis in the book is on management accounting systems that will be used for internal decision-making purposes within an organisation, however, cost accounting systems for external reporting are also comprehensively covered. It has been brought up to date with the latest developments in the subject. Having been made stronger pedagogically with the addition of the answers to the questions and more real-world mini cases, the text brings home the relevance of the subject matter to the real world of business. | | Contents note: | Part 1: Introduction to management and cost accounting Chapter 1 Introduction to management and cost accounting; Chapter 2 An introduction to cost terms and concepts;
Part 2: Cost accumulation for inventory valuation and profit measument Chapter 3: Cost assignment; Chapter 4: Accounting entries for a job costing system; Chapter 5: Process costing; Chapter 6: Joint and by-product costing; Chapter 7: Income effects of alternative cost accumulation systems.;
Part 3: Information for decision-making Chapter 8: Cost-volume-profit analysis; Chapter 9: Measuring relevant costs and revenues for decision-making; Chapter 10: Activity-based costing; Chapter 11: Pricing decisions and profitability analysis; Chapter 12: Decision-making under conditions of risk and uncertainty; Chapter 13: Capital investment decisions: 1; Chapter 14: Capital investment decisions: 2;
Part 4: Information for planning, control abnd performance measurement Chapter 15: The budgeting process; Chapter 16: Management control systems; Chapter 17: Contingency theory and organizational and social aspects of management accounting; Chapter 18: Standard costing and variance analysis 1; Chapter 19: Standard costing and variance analysis 2: further aspects; Chapter 20: Divisional financial performance measures; Chapter 21: Transfer pricing in divisionalized companies;
Part 5: Cost management and strategic management accounting
Chapter 22: Cost management; Chapter 23: Strategic management accounting;
Part 6: The application of quantitative methods to management accounting Chapter 24: Cost estimation and cost behaviour; Chapter 25: Quantitative models for planning and control of stock; Chapter 26: The application of linear programming to management accounting;
Part 7: Case studies Bibliography; Appendices; Answers to review problems; Index
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Management and cost accounting [printed text] / Colin Drury, Author . - 6th ed. . - London : Thomson Learning, 2004 . - xxxii, 1280 p. ; 26 cm. ISBN : 978-1-84480-028-5 | Class number: | 658.1511 | | Abstract: | The market-leading European text on management accounting and comprehensive authority on all aspects of the subject has been streamlined and substantially redesigned in its 6th edition to make it even more suitable for the needs of today’s student. The aim of the new edition is to explain the principles involved in the design and evaluation of management and cost accounting information systems. The emphasis in the book is on management accounting systems that will be used for internal decision-making purposes within an organisation, however, cost accounting systems for external reporting are also comprehensively covered. It has been brought up to date with the latest developments in the subject. Having been made stronger pedagogically with the addition of the answers to the questions and more real-world mini cases, the text brings home the relevance of the subject matter to the real world of business. | | Contents note: | Part 1: Introduction to management and cost accounting Chapter 1 Introduction to management and cost accounting; Chapter 2 An introduction to cost terms and concepts;
Part 2: Cost accumulation for inventory valuation and profit measument Chapter 3: Cost assignment; Chapter 4: Accounting entries for a job costing system; Chapter 5: Process costing; Chapter 6: Joint and by-product costing; Chapter 7: Income effects of alternative cost accumulation systems.;
Part 3: Information for decision-making Chapter 8: Cost-volume-profit analysis; Chapter 9: Measuring relevant costs and revenues for decision-making; Chapter 10: Activity-based costing; Chapter 11: Pricing decisions and profitability analysis; Chapter 12: Decision-making under conditions of risk and uncertainty; Chapter 13: Capital investment decisions: 1; Chapter 14: Capital investment decisions: 2;
Part 4: Information for planning, control abnd performance measurement Chapter 15: The budgeting process; Chapter 16: Management control systems; Chapter 17: Contingency theory and organizational and social aspects of management accounting; Chapter 18: Standard costing and variance analysis 1; Chapter 19: Standard costing and variance analysis 2: further aspects; Chapter 20: Divisional financial performance measures; Chapter 21: Transfer pricing in divisionalized companies;
Part 5: Cost management and strategic management accounting
Chapter 22: Cost management; Chapter 23: Strategic management accounting;
Part 6: The application of quantitative methods to management accounting Chapter 24: Cost estimation and cost behaviour; Chapter 25: Quantitative models for planning and control of stock; Chapter 26: The application of linear programming to management accounting;
Part 7: Case studies Bibliography; Appendices; Answers to review problems; Index
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Management and cost accounting
