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  <titleInfo>
    <title>Management and cost accounting</title>
  </titleInfo>
  <name type="personal">
    <namePart>Drury, Colin</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xxu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">New York</placeTerm>
    </place>
    <publisher>Thomson</publisher>
    <dateIssued>2012</dateIssued>
    <edition>8th ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xxii, 783 p. ill. (col.) 26cm.</extent>
  </physicalDescription>
  <tableOfContents>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 effect of alternative cost accumulation system --   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 model for the planning and control of inventories -- The application of linear programming to management accounting --     </tableOfContents>
  <note type="statement of responsibility">Colin Drury.</note>
  <note>Includes index.</note>
  <subject>
    <topic>Cost accounting</topic>
  </subject>
  <subject>
    <topic>Managerial accounting</topic>
  </subject>
  <classification authority="lcc">HF5657.4.D78</classification>
  <identifier type="isbn">9781408068243</identifier>
  <recordInfo>
    <recordCreationDate encoding="marc">120611</recordCreationDate>
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