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Management and Cost Accounting

Paperback Engels 2015 9781408093931
Verwachte levertijd ongeveer 8 werkdagen

Samenvatting

Colin Drury’s 'Management and Cost Accounting' covers the theory and practice of management and cost accounting and includes extensive assessment questions and illuminating Real World Views.

This textbook is ideally suited for use on management accounting and cost accounting modules taught on undergraduate accounting courses and for students preparing for the cost and management accounting examinations of the professional accountancy bodies at intermediate or advanced level. It is also appropriate for use by postgraduate and higher national diploma students studying cost and management accounting for the first time.

Features:
- Contains a wealth of worked examples, practice assessment questions (at various levels of difficulty) and other pedagogical features such as exhibits, advance reading, recommended readings and learning objectives.
- Contains over 70 Real World Views to help demonstrate theory in practice and the practical application of accounting in real companies around the world.
- Includes Cengage Learning’s Coursemate, an online study tool which includes interactive learning, study and exam preparation tools which support the printed textbook.
- `This edition can be used in conjunction with Cengage Learning’s Aplia, an online homework solution dedicated to improving learning by increasing student effort and engagement.

Specificaties

ISBN13:9781408093931
Trefwoorden:cost accounting
Taal:Engels
Bindwijze:paperback
Aantal pagina's:827
Uitgever:Cengage
Druk:9
Verschijningsdatum:1-1-2015

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Over Colin Drury

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.

Andere boeken door Colin Drury

Inhoudsopgave

Preface
About the author
Acknowledgements

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 MEASURE
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. Pricing decisions and profitability analysis
11. Activity-based costing
12. Decision-making under conditions of risk and uncertainty
13. Capital investment decisions: appraisal methods
14. Capital investment decisions: the impact of capital rationing, taxation, inflation and risk

PART 4: INFORMATION FOR PLANNING, CONTROL AND PERFORMANCE MEASUREMENT
15. The budgeting process
16. Management control systems
17. Standard costing and variance analysis 1
18. Standard costing and variance analysis 2: further aspects
19. Divisional financial performance measures
20. Transfer pricing in divisionalized companies

PART 5: STRATEGIC COST AND PERFORMANCE MANAGEMENT
21. Strategic cost management
22. Strategic performance management

PART 6: THE APPLICATION OF QUANTITATIVE METHODS TO MANAGEMENT ACCOUNTING
23. Cost estimation and cost behaviour
24. Quantitative models for the planning and control of inventories
25. The application of linear programming to management accounting

Case studies
Bibliography
Glossary
Appendices
Answers to review problems
Credit and sources lines
Index

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