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    <subfield code="a">Cost and management accounting. /</subfield>
    <subfield code="c">Colin Drury.</subfield>
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    <subfield code="a">8th ed.</subfield>
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    <subfield code="a">New York:</subfield>
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    <subfield code="a">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 -- 
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