Management and cost accounting. /
Drury, Colin.
Management and cost accounting. / Colin Drury. - 8th ed. - Hampshire: Cengage Learning, 2012. - xxii,783p. : ills. ; 26cm.
Includes index.
Contents: Introduction to management and cost accounting: Introduction to management accounting -- An introduction to cost terms and concepts -- 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 -- Information for decision-making: Cost-volume-profit analysis -- Measuring relevant costs and revenues for decision-making -- Pricing decisions and profitability analysis -- Activity-based costing -- Decision-making under conditions of risk and uncertainty -- Capital investment decisions: Appraisal methods -- Capital investment decisions: The impact of capital rationing, taxation, inflation and risk -- Information for planning, control and performance measurement: The budgeting process -- Management control systems -- Standard costing and variance analysis 1 -- Standard costing and variance analysis 2: Further aspects -- Divisional financial performance measures -- Transfer pricing in divisionalized companies -- Strategic cost management and strategic management accounting: Strategic cost management -- Strategic management accounting -- The application of quantitative methods to management accounting: Cost estimation and cost behaviour -- Quantitative models for the planning and control of inventories -- The application of linear programming to management accounting.
9781408041802
HF5635.D798
Management and cost accounting. / Colin Drury. - 8th ed. - Hampshire: Cengage Learning, 2012. - xxii,783p. : ills. ; 26cm.
Includes index.
Contents: Introduction to management and cost accounting: Introduction to management accounting -- An introduction to cost terms and concepts -- 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 -- Information for decision-making: Cost-volume-profit analysis -- Measuring relevant costs and revenues for decision-making -- Pricing decisions and profitability analysis -- Activity-based costing -- Decision-making under conditions of risk and uncertainty -- Capital investment decisions: Appraisal methods -- Capital investment decisions: The impact of capital rationing, taxation, inflation and risk -- Information for planning, control and performance measurement: The budgeting process -- Management control systems -- Standard costing and variance analysis 1 -- Standard costing and variance analysis 2: Further aspects -- Divisional financial performance measures -- Transfer pricing in divisionalized companies -- Strategic cost management and strategic management accounting: Strategic cost management -- Strategic management accounting -- The application of quantitative methods to management accounting: Cost estimation and cost behaviour -- Quantitative models for the planning and control of inventories -- The application of linear programming to management accounting.
9781408041802
HF5635.D798