Management and cost accounting / Colin Drury

Contents

PART ONE Introduction to Management and Cost Accounting
1 Introduction to management accounting
2 An introduction to cost terms and concepts

PART TWO 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

PART THREE 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 FOUR 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 FIVE Cost Management and Strategic Management Accounting
21 Cost management
22 Strategic management accounting

PART SIX The Application of Quantitative Methods to Management Accounting
23 Cost estimation and cost behaviour
24 Quantitative models for the planning and control of stocks
25 The application of linear programming to management accounting

Includes bibliographical references and index