Management and Cost Accounting (with CourseMate & EBook Access Card)

Colin Drury BA MBA ACMA is Emeritus Professor at Huddersfield University and a leading textbook author for a generation of accounting students. His books have been widely recommended by the main professional accounting bodies for their examinations. He is an active researcher and published in the main peer-reviewed journals including Management Accounting Research and European Accounting Review, with his research focussing on the application of management accounting techniques in British industry.

PART ONE Introduction to Management and Cost Accounting 1 Introduction to management accounting 2 An introduction to cost terms and concepts PART TWO 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 THREE 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 FOUR 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 FIVE Cost Management and Strategic Management Accounting 21 Cost management 22 Strategic management accounting PART SIX The Application of Quantitative Methods to 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