Management and cost accounting /
Colin Drury.
- 7th ed.
- London : Thomson Learning, 2007.
- 900 p. : col. ill. ; 26 cm.
Previous ed.: 2005.
Includes bibliographical references and index.
1.Introduction to management accounting -- 2.An introduction to cost terms and concepts -- 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 -- 8.Cost-volume-profit analysis -- 9.Measuring relevant costs and revenue for decision-making -- 10.Activity-based costing -- 11.Pricing decisions and profitability analysis -- 12.Decsion-making under conditions of risk and uncertainty -- 13.Capital investment decisions: appraisal methods -- 14.Capital investment decison: the impact of capital rationing, taxation, inflation and risk -- 15.The budgeting process -- 16.Management control systems -- 17.Standard costing and variance analysis -- 18.Standard costing and variance analysis 2: further aspects -- 19.Divisional financial performance measures -- 20.Transfer pricing in divisionalized companies -- 21.Cost management -- 22.Strategic management accounting -- 23.Cost estimation and cost behaviour -- 24.Quantitative models for the planning and control of stocks -- 25.The application of linear programming to management accounting.
The aim of this seventh edition is to explain the principles involved in the design and evaluation of management and cost accounting information systems.