Management and cost accounting / Colin Drury

Table of contents provided by Syndetics

• Part 1 Introduction to Management and Cost Accounting
• 1 Introduction to management accounting
• 2 An introduction to cost terms and concepts
• Part 2 Cost Accumulation for Inventory Valuation and Profit Measurement
• 3 Cost assignment
• 4 Accounting entries for a job costing system
• 5 Process costing
• 6 Joint and by-product costing
• 7 Income effects of alternative cost accumulation systems
• Part 3 Information for Decision-Making
• 8 Cost-volume-profit analysis
• 9 Measuring relevant costs and revenues for decision-making
• 10 Activity-based costing
• 11 Pricing decisions and profitability analysis
• 12 Decision-making under conditions of risk and uncertainty
• 13 Capital investment decisions: 1
• 14 Capital investment decisions: 2
• Part 4 Information for Planning, Control and Performance Measurement
• 15 The budgeting process
• 16 Management control
• 17 Contingency theory and organizational and social aspects of management accounting
• 18 Standard costing and variance analysis 1
• 19 Standard costing and variance analysis 2: further aspects
• 20 Divisional financial performance measures
• 21 Transfer pricing in divisionalized companies
• Part 5 Cost Management and Strategic Management Accounting
• 22 Cost management
• 23 Strategic management
• Part 6 The Application of Quantitative Methods to Management Accounting
• 24 Cost estimation and cost behaviour
• 25 Quantitative models for the planning and control of stocks
• 26 The application of linear programming to management accounting
• Notes
• Bibliography
• Appendices
• Answers to self-assessment questions
• Case study problems
• Index