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Management and Cost Accounting

Author(s): Colin Drury

ISBN: 9789355735133

10th Edition

Copyright: 2018

India Release: 2022

₹1230

Binding: Paperback

Pages: 816

Trim Size: 279 x 216 mm

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For over thirty years, Colin Drury has been at the forefront of helping students learn the key concepts and processes in management and cost accounting through his textbooks. Now in its tenth edition, Management and Cost Accounting continues to blend theory and practice in a language that is clear and accessible. The new edition has been completely updated to reflect recent developments in the field, and now includes additional emphasis on value creation, and links strategic performance management more closely to divisional financial performance measurement. An entirely new chapter has also been added looking at the challenges management accountants will face in the future.

  • Learning Notes: Digital resources offer in-depth topics like ABC systems and variance investigation models.
  • Case Studies: Over 30 case studies available for independent thought and application of knowledge.
  • International Focus: Exhibits of surveys and practical applications from companies worldwide.
  • New Chapter: Explores emerging issues and potential future developments in management accounting.
  • Assessment Material: Review questions and problems to test understanding and provide graded difficulty.
  • Recommended Reading: Advice on key articles and books for further exploration, with detailed references in the Bibliography.

PART I-INTRODUCTION TO MANAGEMENT AND COST ACCOUNTING

1 Introduction to management accounting

2 An introduction to cost terms and concepts

PART II- 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 III- 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 IV-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 V-STRATEGIC PERFORMANCE AND COST MANAGEMENT AND CHALLENGES FOR THE FUTURE

21 Strategic performance management

22 Strategic cost management and value creation

23 Challenges for the future

PART VI-THE APPLICATION OF QUANTITATIVE METHODS TO MANAGEMENT ACCOUNTING

24 Cost estimation and cost behaviour

25 Quantitative models for the planning and control of inventories

26 The application of linear programming to management accounting

Colin Drury

The late Colin Drury was at Huddersfield University from 1970 until his retirement in 2004, when he was awarded the title of Emeritus Professor.

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