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Management and Cost Accounting Paperback – 10 Aug 2000

3.6 out of 5 stars 39 customer reviews

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Product details

  • Paperback
  • Publisher: International Thomson Publishing; 5th Ed edition (10 Aug. 2000)
  • ISBN-10: 1861525966
  • ISBN-13: 978-1861525963
  • Package Dimensions: 29.4 x 21 x 1.6 cm
  • Average Customer Review: 3.6 out of 5 stars 39 customer reviews
  • Amazon Bestsellers Rank: 2,808,369 in Books (See Top 100 in Books)
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Product description

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. --This text refers to an alternate Paperback edition.

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. --This text refers to an alternate Paperback edition.



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