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  <titleInfo>
    <title>Cost and management accounting : an introduction</title>
  </titleInfo>
  <name type="personal">
    <namePart>Drury, Colin</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xxu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Australia</placeTerm>
    </place>
    <publisher>Thomson</publisher>
    <dateIssued>2006</dateIssued>
    <edition>6th edition</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xxvi, 596 p. : ill. ; 26cm.</extent>
  </physicalDescription>
  <tableOfContents>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.</tableOfContents>
  <note type="statement of responsibility">Colin Dury</note>
  <note>Includes index.</note>
  <classification authority="lcc">HF5635.D84</classification>
  <identifier type="isbn">10184480349x</identifier>
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    <recordCreationDate encoding="marc">120604</recordCreationDate>
    <recordChangeDate encoding="iso8601">20210414113954.0</recordChangeDate>
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