Cost and management accounting : an introduction
著者
書誌事項
Cost and management accounting : an introduction
South-Western Cengage Learning, c2011
7th ed
- : pbk
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注記
Includes bibliographical references (p. 431-432) and index
内容説明・目次
内容説明
This international best-seller provides a clear and accessible introduction to cost and management accounting. Colin Drury's renowned authoring expertise blends theory and practice and the text encompasses all the basic topics needed on an introductory course. Now in its seventh edition, Cost and Management Accounting has been carefully updated to ensure it precisely fits the latest course and examination requirements.
目次
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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