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Management and Cost Accounting, Student Manual

Management and Cost Accounting, Student Manual

Authors
Publisher Cengage Learning EMEA
Year 17/12/2007
Edition 7
Pages 380
Version paperback
Readership level College/higher education
ISBN 9781844805686
Categories Cost accounting
Replaced by 9781408048566
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Book description

Drury's Management & Cost Accounting is the market-leading European text on management accounting and is a comprehensive authority on all aspects of the subject. This accompanying Student's Manual is a workbook that comprises a set of extra problems and solutions that correspond with the chapters of the main text. Together, the main text and the Student's manual form an ideal learning package. The problems and solutions allow students to pursue topics in more depth and to concentrate on the application of principles in management and cost accounting. The key topics are covered in detail and provide a superb opportunity to practise answering exam questions, many of which are taken from past papers of professional accountancy bodies such as CIMA, ACCA, AAT, ICAEW and ICAI.

Management and Cost Accounting, Student Manual

Table of contents

PART 1: INTRODUCTION TO MANAGEMENT AND COST ACCOUNTING.
1. An introduction to cost terms and concepts.
PART 2: COST ACCUMULATION FOR INVENTORY VALUATION AND PROFIT MEASUREMENT.
2. Cost assignment.
3. Accounting entries for a job costing system.
4. Process costing.
5. Joint and by-product costing.
6. Income effects of alternative cost accumulation systems.
PART 3: INFORMATION FOR DECISION-MAKING.
7. Cost-volume-profit analysis.
8. Measuring relevant costs and revenues for decision-making.
9. Activity-based costing.
10. Pricing decisions and profitability analysis.
11. Decision-making under conditions of risk and uncertainty.
12. Capital investment decisions: appraisal methods.
13. Capital investment decisions: the input of capital rationing, taxation, inflation and risk.
PART 4: INFORMATION FOR PLANNING, CONTROL AND PERFORMANCE MEASUREMENT.
14. The budgeting process.
15. Management control.
16. Standard costing and variance analysis 1.
17. Standard costing and variance analysis 2: further aspects.
18. Divisional financial performance measures.
19. Transfer pricing in divisionalized companies.
PART 5: COST MANAGEMENT AND STRATEGIC MANAGEMENT ACCOUNTING.
20. Cost management.
21. Strategic management.
PART 6: THE APPLICATION OF QUANTITATIVE METHODS TO MANAGEMENT ACCOUNTING.
22. Cost estimation and cost behaviour.
23. Quantitative models for the planning and control of stocks.
24. The application of linear programming to management accounting.

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