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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.

Management and Cost Accounting

PART ONE Introduction to management and cost accounting
1 Introduction to management accounting
2 An introduction to cost terms and concepts
PART TWO 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 THREE 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 FOUR 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 FIVE Strategic management and challenges for the future
21 Strategic performance management
22 Strategic cost management and value creation
23 Challenges for the future
PART SIX The application of quantitative methods to management accounting
24 Cost estimation and cost behaviour
25 Quantitative models for the planning and control of inventories
26 The application of linear programming to management accounting