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Synopsis
This third edition of a textbook on management and cost accounting features coverage of activity-based costing (ABC), advance manufacturing technologies (AMTs), JIT, MRP, target costing, life-cycle costing, strategic management accounting, total quality management and customer profitability analysis. Also included are revised and new end-of-chapter problems taken from past examination papers of CIMA, ACCA and ICAEW. There is increased reference to management accounting in practice, including many of the results of the author's CIMA sponsored survey, and greater emphasis on operational control and performance measurement. An ELBS/LPBB edition is available.
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Review
PART 1: INTRODUCTION TO MANAGEMENT AND COST ACCOUNTING. An introduction to cost terms and concepts. PART 2: 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. PART 3: INFORMATION FOR DECISION-MAKING. Cost-volume-profit analysis. Measuring relevant costs and revenues for decision-making. Activity-based costing. Pricing decisions and profitability analysis. Decision-making under conditions of risk and uncertainty. Capital investment decisions: appraisal methods Capital investment decisions: the input of capital rationing, taxation, inflation and risk PART 4: INFORMATION FOR PLANNING, CONTROL AND PERFORMANCE MEASUREMENT. The budgeting process. Management control. Standard costing and variance analysis 1. Standard costing and variance analysis 2: further aspects. Divisional financial performance measures. Transfer pricing in divisionalized companies. PART 5: COST MANAGEMENT AND STRATEGIC MANAGEMENT ACCOUNTING. Cost management. Strategic management. PART 6: THE APPLICATION OF QUANTITATIVE METHODS TO MANAGEMENT ACCOUNTING. Cost estimation and cost behaviour. Quantitative models for the planning and control of stocks. The application of linear programming to management accounting.
About the Author
Colin Drury is Emeritus Professor at Huddersfield University and a leading textbook author for a generation of accounting students. His books have been widely recommended by the main UK professional accountancy bodies for their examinations. He has been an active researcher and his research has been published in peer-reviewed journals including Management Accounting Research and European Accounting Review. Colin has been given a life-time achievement award by the British Accounting and Finance association.
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MANAGEMENT AND COST ACCOUNTING (Management & Cost Accounting)
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MANAGEMENT AND COST ACCOUNTING (The Chapman and Hall Series in Accounting and Finance)
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MANAGEMENT AND COST ACCOUNTING (Management & Cost Accounting)
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Management and Cost Accounting (The Chapman & Hall Series in Accounting & Finance)
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Management and Cost Accounting
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Management and Cost Accounting
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Chapman and Hall, London, United Kingdom, 1995
ISBN 10: 0412463903
ISBN 13: 9780412463907
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Soft cover. Condition: Very Good. 3rd Edition. Trade Paperback. Some highlighting to some pages. Crease to corner back cover. Special features of this edition include: New chapters on activity-based costing (ABC) and advanced manufacturing technologies (AMTs). new material on JIT, MRP, target costing, life cycles costing, strategic management accounting, total quality management and customer profitability analysis. Thoroughly revised and many completely new end-of-chapter problems taken from the past examination papers of CIMA, ACCA, and ICAEW. 874 pp.(We carry a wide selection of titles in The Arts, Theology, History, Politics, Social and Physical Sciences. academic and scholarly books and Modern First Editions ,and all types of Academic Literature.). Seller Inventory # 049790
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