Cost and management accounting : an introduction. /
Colin Dury
- 6th edition
- Australia: Thomson, 2006.
- xxvi, 596 p. : ill. ; 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 : Accounting for direct costs -- Cost assignment for indirect costs -- 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 -- Cost estimation and cost behavior -- Measuring relevant costs and revenues for decision-making -- The Application of linear programming to management accounting -- Activity-based costing -- Decision- making under conditions of risk and uncertainty -- Capital investment decisions -- Information for planning, control and performance measurement : The Budgeting process -- Management control systems -- Standard costing and variance analysis.