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Management and Cost Accounting (with CourseMate and eBook Access) (ISBN: 9781408093931)

Management and Cost Accounting (with CourseMate and eBook Access) (ISBN: 9781408093931)
Product Code:
12278
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9781408093931
Brand:
Cengage
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Colin Drury's Management and Cost Accounting covers the theory and practice of management and cost accounting and includes extensive assessment questions and illuminating Real World Views. This textbook is ideally suited for use on management accounting and cost accounting modules taught on undergraduate accounting courses and for students preparing for the cost and management accounting examinations of the professional accountancy bodies at intermediate or advanced level. It is also appropriate for use by postgraduate and higher national diploma students studying cost and management accounting for the first time.

 

Features

  • Comprehensive coverage of all management and cost accounting subjects.
  • Clearly explains the principles involved in the design and evaluation of management accounting and cost accounting systems.
  • Contains a wealth of worked examples practices assessment questions (at various levels of difficulty) and other pedagogical features such as exhibits, advanced reading, recommended reading and learning objectives.
  • Comes with access to Cengage Learning’s CourseMate platform, which includes support material such as interactive learning, study and exam preparation tools.


Table of Contents

PART 1: INTRODUCTION TO MANAGEMENT AND COST ACCOUNTING  
1 Introduction to management accounting  
2 An introduction to cost terms and concepts

PART 2: COST ACCUMULATION FOR INVENTORY VALUATION AND PROFIT MEASURE    
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 3: 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 4: 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 5: STRATEGIC COST AND PERFORMANCE MANAGEMENT  
21 Strategic cost management  
22 Strategic performance management

PART 6: THE APPLICATION OF QUANTITATIVE METHODS TO MANAGEMENT ACCOUNTING  
23 Cost estimation and cost behaviour  
24 Quantitative models for the planning and control of inventories  
25 The application of linear programming to management accounting

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Textbook
Management and Cost Accounting (with CourseMate and eBook Access) (ISBN: 9781408093931)
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