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    <subfield code="a">9781408041802</subfield>
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    <subfield code="a">HF5635.D798</subfield>
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    <subfield code="a">Drury, Colin.</subfield>
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    <subfield code="a">Management and cost accounting. /</subfield>
    <subfield code="c">Colin Drury.</subfield>
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  <datafield tag="250" ind1=" " ind2=" ">
    <subfield code="a">8th ed.</subfield>
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  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">Hampshire:</subfield>
    <subfield code="b">Cengage Learning,</subfield>
    <subfield code="c">2012.</subfield>
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    <subfield code="a">xxii,783p. :</subfield>
    <subfield code="b">ills. ;</subfield>
    <subfield code="c">26cm.</subfield>
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    <subfield code="a">Includes index.</subfield>
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  <datafield tag="505" ind1=" " ind2=" ">
    <subfield code="a">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 -- Pricing decisions and profitability analysis -- Activity-based costing -- Decision-making under conditions of risk and uncertainty -- Capital investment decisions: Appraisal methods -- Capital investment decisions: The impact of capital rationing, taxation, inflation and risk -- Information for planning, control and performance measurement: The budgeting process -- Management control systems -- Standard costing and variance analysis 1 -- Standard costing and variance analysis 2: Further aspects -- Divisional financial performance measures -- Transfer pricing in divisionalized  companies -- Strategic cost management and strategic management accounting: Strategic cost management -- Strategic management accounting -- The application of quantitative methods to management accounting: Cost estimation and cost behaviour -- Quantitative models for the planning and control of inventories -- The application of linear programming to management accounting.</subfield>
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    <subfield code="a">WIUC-1</subfield>
    <subfield code="b">WIUC-1</subfield>
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    <subfield code="d">2015-06-25</subfield>
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    <subfield code="p">7951/378/15</subfield>
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