Cost and management accounting. /
Colin Drury.
- 8th ed.
- New York: Cengage Learning, 2015.
- xxv, 512 p. ill. (col.)
Includes index.
Contents: 1. Introduction to management and cost accounting: Introduction to management accounting -- An introduction to cost terms and concepts -- 2. Cost accumulation for inventory valuation and profit measurement: Accounting for direct costs -- Cost assignment for indirect costs -- Accounting entries for a job costing system -- Process costing -- Joint and by-product costing -- Income effects of alternative cost accumulation systems -- 3. Information for decision-making: Cost-volume-profit analysis -- Cost estimation and cost behaviour -- Measuring relevant costs and revenues for decision-making -- Activity-based costing -- 4. Information for planning, control and performance measurement: The budgeting process -- Management control systems -- Standard costing and variance analysis --