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Viser: Management and Cost Accounting
Management and Cost Accounting
Colin Drury
(2015)
Sprog: Engelsk
Cengage Learning
723,00 kr.
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Detaljer om varen
- 9. Udgave
- Paperback: 816 sider
- Udgiver: Cengage Learning (Januar 2015)
- ISBN: 9781408093931
This is a text for introductory courses on cost and management accounting. It provides coverage of the elementary principles and techniques of costing and management accounting, and concentrates on the typical syllabus of a first year BA course.
PART 1: INTRODUCTION TO MANAGEMENT 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 MEASURE 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 3: INFORMATION FOR DECISION-MAKING 8 Cost-volume-profit analysis9 Measuring relevant costs and revenues for decision-making 10 Pricing decisions and profitability analysis11 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 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 5: STRATEGIC COST AND PERFORMANCE MANAGEMENT 21 Strategic cost management 22 Strategic performance management PART 6: THE APPLICATION OF QUANTITATIVE METHODS TO MANAGEMENT ACCOUNTING 23 Cost estimation and cost behaviour 24 Quantitative models for the planning and control of inventories 25 The application of linear programming to management accounting
2: further 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 METHODS TO MANAGEMENT ACCOUNTING 23 Cost estimation and cost behaviour 24 Quantitative models for the planning and control of inventories 25 The application of linear programming to management accounting
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