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Cost and Management Accounting

Cost and Management Accounting

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  • ISBN:9781408093887
  • Editorial: Cengage Learning Inc
  • Fecha de la edición:
  • Número de la edición: 8
  • Encuadernación:
  • Nº Pág.:512
  • Idiomas:Ingles

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Colin Drurys Cost and Management Accounting covers both theory and practice and encompasses all the basic topics needed on an introductory course. Now in its eighth edition, Cost and Management Accounting has been carefully updated to ensure it precisely fits the latest course and examination requirements.

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

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