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Viser: Management and Cost Accounting

Management and Cost Accounting

Colin Drury og Mike Tayles

(2020)

Sprog: Engelsk

Cengage Learning

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11. Udgave
Paperback: 880 sider
Udgiver: Cengage Learning (December 2020)
Forfattere: Colin Drury og Mike Tayles
ISBN: 9781473773615

Beskrivelse
Indhold

For forty years, Colin Drury�s Management and Cost Accounting has successfully helped learners master the key concepts and processes of management and cost accounting. Now in its eleventh edition, the book retains its trademark clear and accessible style, covering everything students need to know for their accounting career and exams. Every chapter has been updated to include an �Employability Skills� question, new review problems from accounting examination bodies and recent examples of well-known international organizations such as ACCA, CIMA and ATT. The new edition also includes introductions to emerging new technologies such as big data, the Internet of Things and AI.

Part I: Introduction to management and cost accounting1. Introduction to management accounting2. An introduction to cost terms and conceptsPart II: Cost accumulation for inventory valuation and profit measurement3. Cost assignment4. Accounting entries for a job costing system5. Process costing6. Joint and by-product costing7. Income effects of alternative cost accumulation systemsPart III: Information for decision-making8. Costvolumeprofit analysis9. Measuring relevant costs and revenues for decision-making10. Pricing decisions and profitability analysis11. Activity-based costing12. Decision-making under conditions of risk and uncertainty13. Capital investment decisions: appraisal methods14. Capital investment decisions: the impact of capital rationing, taxation, inflation and riskPart IV: Information for planning, control and performance measurement15. The budgeting process16. Management control systems17. Standard costing and variance analysis
118. Standard costing and variance analysis
2: further aspects19. Divisional financial performance measures20. Transfer pricing in divisionalized companiesPart V: Strategic performance and cost management and challenges for the future21. Strategic performance management22. Strategic cost management and value creation23. Challenges for the futurePart VI: The application of quantitative methods to management accounting24. Cost estimation and cost behaviour25. Quantitative models for the planning and control of inventories26. The application of linear programming to management accounting.