Management and cost accounting / Colin Drury

PART 1 INTODUCTION MANAGEMNT 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 MEASURMENT
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 system

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 PLANING CONTROL AND PERRFORMANCE MEASUREMENT
15 the budgeting process
16 managements control systems
17 standard costing and variance analysis 1
18 standard costing variance analysis 2: future 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 METHIODS TO MANAGEMENT ACCOUNTING
23 cost estimating and cost behavior
24 quantitative models for the planning and control of inventories
25 the application of linear programming to management accounting

Includes bibliographical references and index.