This text is adapted from Drury's "Management and Cost Accounting", and is tailored to the needs of a one-year course. It should be of interest to professional and undergraduate students taking a first course in costing, cost management, management accounting or cost and management accounting.
This text is adapted from Drury's "Management and Cost Accounting", and is tailored to the needs of a one-year course. It should be of interest to professional and undergraduate students taking a first course in costing, cost management, management accounting or cost and management accounting.
Auflage
Sprache
Verlagsort
Zielgruppe
Für höhere Schule und Studium
Für Beruf und Forschung
Illustrationen
Maße
Höhe: 246 mm
Breite: 189 mm
ISBN-13
978-1-86152-231-3 (9781861522313)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Klassifikation
Part 1 Introduction to management and cost accounting: the scope of management accounting; cost and revenue classification. Part 2 Cost accumulation for stock valuation and profit measurement: accounting for materials and labour; accounting for overhead expenditure; accounting entries for a job costing system; process costing; joint product and by-product costing; absorption costing and variable costing. Part 3 Information for decision-making: cost-volume-profit analysis; measuring costs and benefits for decision-making; activity-based costing; capital investment decisions. Part 4 Information for planning and control: the budgeting process; control in the organization; standard costing and variance analysis; planning and control of stock levels; an introduction to some current and future developments in management accounting. Appendices. Self-assessment answers.