Management and cost accounting / Colin Drury.

Enhanced descriptions from Syndetics:

The market-leading European text on management accounting and comprehensive authority on all aspects of the subject has been streamlined and substantially redesigned in its 6th edition to make it even more suitable for the needs of today's student. The aim of the new edition is to explain the principles involved in the design and evaluation of management and cost accounting information systems. The emphasis in the book is on management accounting systems that will be used for internal decision-making purposes within an organisation, however, cost accounting systems for external reporting are also comprehensively covered. It has been brought up to date with the latest developments in the subject. Having been made stronger pedagogically with the addition of the answers to the questions and more real-world mini cases, the text brings home the relevance of the subject matter to the real world of business.

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