Cost and Management Accounting

Colin Drury 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 UK professional accountancy bodies for their examinations. He has been an active researcher and his research has been published in peer-reviewed journals including Management Accounting Research and European Accounting Review. Colin has been given a life-time achievement award by the British Accounting and Finance association.

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 MEASUREMENT 3 Accounting for direct costs 4 Cost assignment for indirect costs 5 Accounting entries for a job costing system 6 Process costing 7 Joint and by-product costing 8 Income effects of alternative cost accumulation systems PART 3: INFORMATION FOR DECISION-MAKING 9 Cost-volume - profit analysis 10 Cost estimation and cost behaviour 11 Measuring relevant costs and revenues for decision-making 12 Activity-based costing PART 4: INFORMATION FOR PLANNING, CONTROL AND PERFORMANCE MEASUREMENT 13 The budgeting process 14 Management control systems 15 Standard costing and variance analysis