Management and cost accounting. /
Colin Drury.
- 5th ed.
- New York: Thomson, c2000.
- xxx,1193p. 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 -- 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 -- Activity-based costing -- Pricing decisions and profitability analysis -- Decision-making under conditions of risk and uncertainty -- Capital investment decisions: 1 -- Capital investment decisions: 2 -- Information for planning, control and performance measurement -- The Budgeting process -- Management control systems -- Contingency theory and organizational and social aspects of management accounting -- Standard costing and variance analysis 1 -- Standard costing and variance analysis 2: further aspects -- Divisional financial performance measures -- Transfer pricing in divisionalized companies -- Cost management and strategic management accounting -- Cost management -- Strategic management accounting -- The Application of quantitative methods to management accounting -- Cost estimation and cost behavior -- Quantitative models for the planning and control of stocks -- The Application of linear programming to management accounting.