000			01999nam a22001937a 4500
008			120611t xxu||||| |||| 00| 0 eng d
020			_a9781408068243
050			_aHF5657.4.D78
100			_aDrury, Colin
245			_aManagement and cost accounting. / _cColin Drury.
250			_a8th ed.
260			_aNew York: _bThomson, _c2012.
300			_axxii, 783 p. _bill. (col.) _c26cm.
500			_aIncludes index.
505			_aContents: 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 --
650			_bCost accounting.
650			_bManagerial accounting.
942			_2lcc _cBK
999			_c7337 _d14837