Cost and management accounting
著者
書誌事項
Cost and management accounting
Cengage Learning EMEA, c2018
9th ed
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注記
Includes bibliographical references (p. 469-471) and index
内容説明・目次
内容説明
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 ninth edition, Cost and Management Accounting continues to provide an accessible and thorough introduction to the subject. It blends theory and practice in language that is clear and easy to understand and provides students with a thorough introduction to cost and management accounting whether they are studying an accountancy or business undergraduate course, or a post-experience course.
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.
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 job-order 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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