Cost and management accounting
Subtitle: an introduction
By: Colin Drury
Edition: Eighth edition.
Publisher: Cengage Learning
Published: 2015
Place of publication: Andover
Language: eng
Number of pages: 512
ISBN-13: 9781408093887
Subjects: Cost accounting; Managerial accounting; Finance and Accounting; Kostenrechnung; Controlling
Description: Explains the principals involved in designing and evaluating management and cost accounting information systems.
Notes: Previous edition: 2011.

Includes bibliographical references and index.
Table of contents: title: INTRODUCTION TO MANAGEMENT AND COST ACCOUNTING: Introduction to management accounting; title: An introduction to cost terms and concepts. COST ACCUMULATION FOR INVENTORY VALUATION AND PROFIT MEASUREMENT: Accounting for direct costs; title: Cost assignment for indirect costs; title: Accounting entries for a job-order costing system; title: Process costing; title: Joint and by-product costing; title: Income effects of alternative cost accumulation systems. INFORMATION FOR DECISION-MAKING: Cost-volume-profit analysis; title: Cost estimation and cost behaviour; title: Measuring relevant costs and revenues for decision-making; title: Activity-based costing. INFORMATION FOR PLANNING, CONTROL AND PERFORMANCE MEASUREMENT: The budgeting process; title: Management control systems; title: Standard costing and variance analysis.