Cost and Management Accounting （7TH）

Drury, Colin

South-Western Pub（2011/03発売）

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製本 Paperback:紙装版/ペーパーバック版／ページ数 476 p.
言語 ENG
商品コード 9781408032138
DDC分類 332

Full Description

This international best-seller provides a clear and accessible introduction to cost and management accounting. Colin Drury's renowned authoring expertise blends theory and practice and the text encompasses all the basic topics needed on an introductory course. Now in its seventh edition, Cost and Management Accounting has been carefully updated to ensure it precisely fits the latest course and examination requirements.

PART 1to management accounting 2. An introduction to cost terms and concepts PART 2: COST ACCUMULATION FOR INVENTORY VALUATION AND PROFIT MEASUREMENT 3. Accounting for direct costs 4. Cost assignment for indirect costs 5. Accounting entries for a job costing system 6. Process costing 7. Joint and by-product costing 8. Income effects of alternative cost accumulation systems PART 3: INFORMATION FOR DECISION-MAKING 9. Cost-volume-profit analysis 10. Cost estimation and cost behaviour 11. Measuring relevant costs and revenues for decision-making 12. Activity-based costing PART 4: INFORMATION FOR PLANNING, CONTROL AND PERFORMANCE MEASUREMENT 13. The budgeting process 14. Management control systems 15. Standard costing and variance analysis