Cost and management accounting: an introduction. /
Colin Drury.
- 5th ed.
- New York: Thomson, c2003.
- xix, 552p. ill 26cm.
Includes index.
Contents: Introduction to cost and management accounting -- Introduction to management accounting -- An Introduction to cost terms and concepts -- Cost accumulation for inventory valuation and profit measurement -- Accounting for labour and materials -- 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 cost and revenues for decision-making -- Activity-based costing -- Capital investment decisions -- Information for planning, control and performance measurement -- The Budgeting process -- Management control systems -- Standard costing and variance analysis.