Management and Cost Accounting 9th Edition
Colin Drury
ISBN-13: 9781408093931 | ISBN-10: 1408093936
© 2015 | Published |  816  Pages
Previous Editions: 9781408064313

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Paperback/Softcover Book/Jrnal
US $88.5
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Colin Drury’s Management and Cost Accounting covers the theory and practice of management and cost accounting and includes extensive assessment questions and illuminating Real World Views. This textbook is ideally suited for use on management accounting and cost accounting modules taught on undergraduate accounting courses and for students preparing for the cost and management accounting examinations of the professional accountancy bodies at intermediate or advanced level. It is also appropriate for use by postgraduate and higher national diploma students studying cost and management accounting for the first time.



  • 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 MEASURE
    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 3: 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 4: 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 5: STRATEGIC COST AND PERFORMANCE MANAGEMENT
    21 Strategic cost management
    22 Strategic performance management
    PART 6: THE APPLICATION OF QUANTITATIVE METHODS TO MANAGEMENT ACCOUNTING
    23 Cost estimation and cost behaviour
    24 Quantitative models for the planning and control of inventories
    25 The application of linear programming to management accounting

    • Contains a wealth of worked examples, practice assessment questions (at various levels of difficulty) and other pedagogical features such as exhibits, advance reading, recommended readings and learning objectives.
    • Contains over 70 Real World Views to help demonstrate theory in practice and the practical application of accounting in real companies around the world.
    • Includes Cengage Learning’s Coursemate, an online study tool which includes interactive learning, study and exam preparation tools which support the printed textbook.
    • `This edition can be used in conjunction with Cengage Learning’s Aplia, an online homework solution dedicated to improving learning by increasing student effort and engagement.
    • “Providing a balance between theory and practical relevance, this excellent text is ideally suited to both management accounting undergraduate and professional courses.” – Clare Guthrie, Principal Lecturer in Management Accounting, Manchester Metropolitan University.

    For more information about these supplements, or to obtain them, contact your Learning Consultant

    • Colin Drury BA MBA ACMA is Emeritus Professor at Huddersfield University and a leading textbook author for a generation of accounting students. His books have been widely recommended by the main professional accounting bodies for their examinations. He is an active researcher and published in the main peer-reviewed journals including Management Accounting Research and European Accounting Review, with his research focussing on the application of management accounting techniques in British industry.