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Cost and Management Accounting

Cost and Management Accounting

Authors
Publisher Cengage Learning EMEA
Year 2018
Pages 512
Version paperback
Language English
ISBN 9781473749054
Categories Accounting
$85.50 (with VAT)
380.10 PLN / €81.49 / £70.74
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Book description

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 ninth edition, Cost and Management Accounting continues to provide an accessible and thorough introduction to the subject. It blends theory and practice in language that is clear and easy to understand and provides students with a thorough introduction to cost and management accounting whether they are studying an accountancy or business undergraduate course, or a post-experience course.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.

Cost and Management Accounting

Table of contents

Part 1: Introduction to management and cost accounting1.Introduction to management accounting2.An introduction to cost terms and conceptsPart 2: Cost accumulation for inventory valuation and profit measurement3.Accounting for direct costs4.Cost assignment for indirect costs5.Accounting entries for job-order costing system6.Process costing7.Joint and by-product costing8.Income effects of alternative cost accumulation systemsPart 3: Information for decision-making9.Cost-volume-profit analysis10.Cost estimation and cost behaviour11.Measuring relevant costs and revenues for decision-making12.Activity-based costingPart 4: Information for planning, control and performance measurement13.The budgeting process14.Management control systems15.Standard costing and variance analysis

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