Management and cost accounting : students manual. /
Colin Drury
- 5th ed.
- Australia: Thomson, 2000.
- 325 p.: ill.; 30cm.
Contents: An introduction to cost terms and concepts -- Cost assignment -- Accounting entries for job costing system -- Process costing -- Joint and by-product costing -- Income effects of alternative cost accumulation systems -- 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 & 2 -- The Budgeting process -- Management control systems -- Standard costing and variance analysis:1 -- Standard costing: 2 further aspects -- Divisional financial performance measures -- Transfer pricing in divisionalized companies -- Cost management -- Strategic management accounting -- Cost estimation and cost behaviour -- Quantitative models for the planning and control of inventories -- The Application of linear programming to management accounting.