Management and cost accounting [printed text] / Colin Drury, Author  . -  11th . - London : Cengage Learning, 2021 . - 876 p. : ill col. ; 26 mm.
ISBN : 978-1-4737-7361-5 : €64.70
For forty years, Colin Drury's Management and Cost Accounting has successfully helped learners master the key concepts and processes of management and cost accounting. Now in its eleventh edition, the book retains its trademark clear and accessible style, covering everything students need to know for their accounting career and exams. Every chapter has been updated to include an 'Employability Skills' question, new review problems from accounting examination bodies and recent examples of well-known international organizations such as ACCA, CIMA and ATT. The new edition also includes introductions to emerging new technologies such as big data, the Internet of Things and AI.

Class number:

658.1511

Contents note:

Part One: Introduction to management and cost accounting 1. Introduction to management accounting; 2. An introduction to cost terms and concepts Part Two: Cost accumulation for inventory valuation and profit measurement 3. Cost assignment; 4. Accounting entries for job costing system; 5. Process costing; 6. Joint and by-product costing; 7. Income effects of alternative cost accumulation systems Part Three: Information for decision-making 8. Cost-volume-profit analysis; 9. Measuring relevant costs and revenues for decision-making; 10. Pricing decisions and profitability analysis; 11. Activity-based costing; 12. Decision-making under conditions of risk and uncertainty; 13. Capital investment decisions: appraisal methods; 14. Capital investment decisions: the impact of capital rationing, taxation, inflation and risk Part Four: Information for planning, control and performance measurement 15. The budgeting process; 16. Management control systems; 17. Standard costing and variance analysis; 18. Standard costing variance analysis further aspects; 19. Divisional financial performance measures; 20.Transfer pricing in divisionalized companies Part Five: Strategic performance and cost management, value creation and challenges for the future 21. Strategic performance management; 22. Strategic cost management and value creation; 23. Challenges for the future Part Six: Addendum: the application of quantitative methods to management accounting 24. Cost estimation and cost behaviour; 25. Quantitative models for the planning and control inventories; 26. The application of linear programming to management accounting