Management and Cost Accounting
(Sprache: Englisch)
For over thirty years, Colin Drury has been at the forefront of helping students learn the key concepts and processes in management and cost accounting through his textbooks. Now in its tenth edition, Management and Cost Accounting has been the leading...
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For over thirty years, Colin Drury has been at the forefront of helping students learn the key concepts and processes in management and cost accounting through his textbooks. Now in its tenth edition, Management and Cost Accounting has been the leading textbook in the field for three decades, and continues to blend theory and practice in language that is clear and accessible. As well as covering everything students need to know for management accounting and cost accounting modules on undergraduate courses, or postgraduate students studying these topics for the first time, this book will also help prepare those taking the professional accounting bodies' management and cost accounting examinations.The new edition has been completely updated to reflect recent developments in the field, and now includes additional emphasis on value creation, and links strategic performance management more closely to divisional financial performance measurement. An entirely new chapter has also been added looking at the challenges management accountants will face in the future.
Inhaltsverzeichnis zu „Management and Cost Accounting “
PART ONE Introduction to management and cost accounting 1 Introduction to management accounting2 An introduction to cost terms and conceptsPART TWO Cost accumulation for inventory valuation and profit measurement3 Cost assignment4 Accounting entries for a job costing system5 Process costing6 Joint and by-product costing7 Income effects of alternative cost accumulation systemsPART THREE Information for decision-making8 Cost-volume-profit analysis9 Measuring relevant costs and revenues for decision-making10 Pricing decisions and profitability analysis11 Activity-based costing12 Decision-making under conditions of risk and uncertainty13 Capital investment decisions: appraisal methods14 Capital investment decisions: the impact of capital rationing, taxation, inflation and riskPART FOUR Information for planning, control and performance measurement15 The budgeting process16 Management control systems17 Standard costing and variance analysis 118 Standard costing and variance analysis 2:further aspects19 Divisional financial performance measures20 Transfer pricing in divisionalized companiesPART FIVE Strategic management and challenges for the future21 Strategic performance management22 Strategic cost management and value creation23 Challenges for the futurePART SIX The application of quantitative methods to management accounting24 Cost estimation and cost behaviour25 Quantitative models for the planning and control of inventories26 The application of linear programming to management accounting
Bibliographische Angaben
- Autor: Colin Drury
- 2017, 10. Aufl., 816 Seiten, Maße: 26,1 cm, Kartoniert (TB), Englisch
- Verlag: Cengage Learning EMEA
- ISBN-10: 1473748879
- ISBN-13: 9781473748873
Sprache:
Englisch
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