000			03168nam a2200265Ia 4500
001			3343
008			230305s2021 xx 000 0 und d
020			_a9781473773615
040			_cTBS
041			_aeng
050			_a HF5657.4 _b.D78 1992
100			_aDrury, Colin _92604 _eauthor
245		0	_aManagement and cost accounting _b/ Colin Drury.
250			_aEleventh edition.
260			_aHampshire, England : _bCengage Learning, _c2021.
300			_axix, 599 pages : illustrations, charts, tables (some color) ; 25 cm.
490			_aThe Chapman & Hall series in accounting and finance.
504			_aIncludes bibliographical references and index.
505			_aPt. 1. Introduction to management and cost accounting — 1. Introduction to management accounting — 2. An introduction to cost terms and concepts — Pt. 2. 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 — Pt. 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 — Pt. 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 — Pt. 5. 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 — Pt. 6. The application of quantitative methods to management accounting — 24. Cost estimation and cost behaviour — 25. Quantitative models for the planning and control of inventories.
520			_aFor forty years, Colin Drury’s Management and Cost Accounting has successfully helped learners master the key concepts and processes of management and cost accounting. Now in its eleventh edition, the book retains its trademark clear and accessible style, covering everything students need to know for their management accounting career and exams. Every chapter has been updated to include an “Employability Skills” question, new review problems from accounting examination bodies and recent examples of well-known international organizations such as ACCA, CIMA and ATT. The new edition also includes introductions to emerging new technologies such as big data, the Internet of Things and AI.
590			_bIncludes bibliographies and index.
650		0	_aManagerial accounting _9142
650		0	_aCost accounting _9375
942			_2lcc
999			_c3177 _d3177