Management and cost accounting

Gratis
Now in its eighth edition, this has been widely recognised as the definitive textbook on management and cost accounting for over 25 years. Colin Drury expertly blends the theory and practice of management and cost accounting with extensive assessment questions and illuminating Real World Views, to fulfil all undergraduate and professional course needs in a single textbook. Management and Cost Accounting is ideally suited for use on management accounting and cost accounting modules taught on undergraduate accounting courses and for students preparing for the cost and management accounting examinations of the professional accountancy bodies at intermediate or advanced level. It is also appropriate for use by postgraduate and higher national diploma students studying cost and management accounting for the first time.

'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 a 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 1 18 Standard costing and variance analysis 2: Further aspects
19 Divisional financial performance measures
20 Transfer pricing in divisionalized companies PART FIVE Cost Management and Strategic Management Accounting
21 Cost management
22 Strategic management accounting
PART SIX 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.