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For thirty-five years, Colin Drury's Management and Cost Accounting has successfully helped learners master the key concepts and processes of management and cost accounting.

Now in its eleventh edition, the book retains its trademark clear and accessible style, covering everything students need to know for their accounting career and exams. Every chapter has been updated to include an "Employability Skills" question, new review problems from accounting examination bodies and recent examples of well-known international organizations such as ACCA, CIMA and ATT. The new edition also includes introductions to emerging new technologies such as big data, the Internet of Things and AI.

Management and Cost Accounting

Part I: Introduction to management and cost accounting

1. Introduction to management accounting

2. An introduction to cost terms and concepts

Part II: 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 III: 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 IV: 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 V: Strategic performance and cost management and challenges for the future

21. Strategic performance management

22. Strategic cost management and value creation

23. Challenges for the future

Part VI: 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.