Cost and management accounting. / Colin Drury.
Material type:
TextPublication details: New York: Cengage Learning, 2015.Edition: 8th edDescription: xxv, 512 p. ill. (col.)ISBN: - 9781408093887
- HF5657.4.D78
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: Accounting for direct costs -- Cost assignment for indirect costs -- Accounting entries for a job-order costing system -- Process costing -- Joint and by-product costing -- Income effects of alternative cost accumulation systems -- Information for decision-making: Cost-volume-profit analysis -- Cost estimation and cost behavior -- Measuring relevant costs and revenues for decision-making -- Activity-based costing -- Information for planning, control and performance measurement: The budgeting process -- Management control systems -- Standard costing and variance analysis --
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