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Full Description
For over forty years, Colin Drury has successfully unravelled the principles of management accounting for business students in his clear, accessible style. Now in its ninth edition, Management Accounting for Business covers everything non-specialist students need to know for success, including discussions of contemporary technologies, environmental accounting and data analytics.
Every chapter features international real-world examples, an 'Apply your Knowledge' exercise, illustrating financial and non-financial considerations, as well as new review problems.
Contents
Part One: Introduction to Management and Cost Accounting
1. Introduction to management accounting
2. An introduction to cost terms and concepts
Part Two: Information for Decision-making
3. Cost-volume-profit analysis
4. Measuring relevant costs and revenues for decision-making
5. Pricing decisions and profitability analysis
6. Capital investment decisions: appraisal methods
Part Three: Cost Assignment
7. Cost assignment
8. Activity-based costing
Part Four: Information for Planning, Control and Performance
Measurement
9. Management control systems
10. The budgeting process
11. Standard costing and variance analysis
12. Divisional financial performance measures
13. Transfer pricing in divisionalized companies
Part Five: Strategic Performance and Cost Management for Value Creation; digitalization, sustainability and the future of management accounting
14. Strategic performance management
15. Strategic cost management and value creation
16. Management accounting: contemporary technologies and data analytics
17. Sustainability and environmental management accounting
18. Challenges for the future
