Management and Cost Accounting / Collin Drury

Contents

Part I: Introduction to management and cost accounting
1. Introduction to management accounting
2. An introduction to cost terms and concepts

Part II: Cost accumulation for inventory valuation and profit measuremen
t3. 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 III: 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 IV: 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 V: 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

Part VI: The application of quantitative methods to management accounting
24. Cost estimation and cost behaviour
25. Quantitative models for the planning and control of inventories
26. The application of linear programming to management accounting.