Management and cost accounting.

Livre

Drury, Colin

For over thirty-five years, Colin Drury?s Management and Cost Accounting has successfully blended theory and practice. Established as the leading text in the field, it helps students learn the key concepts and processes of management and cost accounting. Now in its twelfth edition, the text retains its trademark clear and accessible style, covering everything students need to know for their management accounting career and professional exams. Every chapter includes an ?Employability Skills? question, review problems from accounting examination bodies and recent real-world examples of well-known international organizations such as Netflix, Amazon and Apple. This edition includes new chapters on data analytics and environmental management accounting as well as expanded coverage of strategic performance and cost management, value creation and quality management. Drawing on his extensive experience, Mike Tayles continues to comprehensively revise Colin Drury's text.

Part 1: Introduction to MCA -- 1. Introduction to MA -- 2. An introduction to cost terms and concepts -- Part 2: Cost accumulation for inventory valuation and profit measurement -- 3. Cost assignment -- 4. Process costing -- 5. Joint and by-product costing -- 6. Income effects of alternative cost accumulation systems -- Part 3: Information for decision-making -- 7. Cost-volume-profit analysis -- 8. Measuring relevant costs and revenues for decision-making -- 9. Pricing decisions and profitability analysis -- 10. Activity-based costing -- 11. Decision-making under conditions of risk and uncertainty -- 12. Capital investment decisions: appraisal methods -- 13. Capital investment decisions: the impact of capital rationing, taxation, inflation and risk -- Part 4: Information for planning, control and performance measurement -- 14. Management control systems -- 15. The budgeting process -- 16. Standard costing and variance analysis 1 -- 17. Standard costing and variance analysis 2: further aspects -- 18. Divisional financial performance -- 19. Transfer pricing in divisionalized companies -- Part 5: Strategic performance and cost management for value creation; digitalization, sustainability and the future of management accounting -- 20. Strategic performance management -- 21. Strategic cost management and value creation -- 22. Management accounting ? current technologies and data analytics -- 23. Sustainability and environmental management accounting -- 24. Overview and challenges for the future -- Part 6: Addendum: The application of quantitative methods to management accounting -- 25. Cost estimation and cost behaviour -- 26. Quantitative models for the planning and control of inventories.

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