<?xml version="1.0" encoding="UTF-8"?>
<record
    xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
    xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd"
    xmlns="http://www.loc.gov/MARC21/slim">

  <leader>01259nam a22001817a 4500</leader>
  <controlfield tag="008">120611t        xxu||||| |||| 00| 0 eng d</controlfield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">1861529058</subfield>
  </datafield>
  <datafield tag="050" ind1=" " ind2=" ">
    <subfield code="a">HF5686.C8.D78</subfield>
  </datafield>
  <datafield tag="100" ind1=" " ind2=" ">
    <subfield code="a">Drury, Colin</subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2=" ">
    <subfield code="a">Cost and management accounting: an introduction. /</subfield>
    <subfield code="c">Colin Drury.</subfield>
  </datafield>
  <datafield tag="250" ind1=" " ind2=" ">
    <subfield code="a">5th ed.</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">New York:</subfield>
    <subfield code="b">Thomson,</subfield>
    <subfield code="c">c2003.</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">xix, 552p.</subfield>
    <subfield code="b">ill</subfield>
    <subfield code="c">26cm.</subfield>
  </datafield>
  <datafield tag="500" ind1=" " ind2=" ">
    <subfield code="a">Includes index.</subfield>
  </datafield>
  <datafield tag="505" ind1=" " ind2=" ">
    <subfield code="a">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.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="b">Cost accounting.</subfield>
  </datafield>
  <datafield tag="942" ind1=" " ind2=" ">
    <subfield code="2">lcc</subfield>
    <subfield code="c">BK</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">1230</subfield>
    <subfield code="d">8730</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">lcc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="a">WIUC-1</subfield>
    <subfield code="b">WIUC-1</subfield>
    <subfield code="c">GEN</subfield>
    <subfield code="d">2012-06-11</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">HF5686.C8.D78</subfield>
    <subfield code="p">3076/12</subfield>
    <subfield code="r">2012-06-11 00:00:00</subfield>
    <subfield code="t">1</subfield>
    <subfield code="w">2012-06-11</subfield>
    <subfield code="y">BK</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">lcc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="a">WIUC-1</subfield>
    <subfield code="b">WIUC-1</subfield>
    <subfield code="c">GEN</subfield>
    <subfield code="d">2012-06-11</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">HF5686.C8.D781</subfield>
    <subfield code="p">3077/12</subfield>
    <subfield code="r">2012-06-11 00:00:00</subfield>
    <subfield code="t">2</subfield>
    <subfield code="w">2012-06-11</subfield>
    <subfield code="y">BK</subfield>
  </datafield>
</record>
