Management and Cost Accounting - Softcover

Colin Drury

Softcover

ISBN 10: 0412733609 ISBN 13: 9780412733604

Publisher: International Thomson Business Press, 1996

Synopsis

Since the publication of the first edition in 1985 Drury's Management & Cost Accounting has been the leading European textbook on the subject. Comprehensive, readable and international, Management & Cost Accounting is the only text to cater to the needs of undergraduate, post-graduate, post-experience and professional students of Management Accounting. This new edition offers even more to students and lecturers of Management Accounting, including the following: --an expanded section on Activity Based Costing and Activity Based Management -the section on Strategic Management Accounting has been increased to cover most of one chapter-a new chapter consolidates the material on the role of Management Accounting Information-ten new case studies and further case study material is available on the Thomson Learning web-site-cases and examples focus on service industries as well as manufacturing industries-new developments in Management Accounting fully integrated into the text-an even more comprehensive ancillary package available in hard copy and as an interactive web-site: Teacher's Manual, Student's Manual, OHP and PowerpPoint presentations, multiple-choice Self Assessment questions on-lin

About this title

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 association.

About this edition

• Publisher: International Thomson Business Press
• Publication date: 1996
• ISBN 10: 0412733609
• ISBN 13: 9780412733604
• Binding: Paperback
• Edition number: 4
• Number of pages: 928