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Management and Cost Accounting

Buch | Softcover
880 Seiten
2020 | 11th edition
Cengage Learning EMEA (Verlag)
978-1-4737-7361-5 (ISBN)
CHF 89,90 inkl. MwSt
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For forty years, Colin Drury�s Management and Cost Accounting has successfully helped learners master the key concepts and processes of management and cost accounting.

Now in its eleventh edition, the book retains its trademark clear and accessible style, covering everything students need to know for their accounting career and exams. Every chapter has been updated to include an �Employability Skills� question, new review problems from accounting examination bodies and recent examples of well-known international organizations such as ACCA, CIMA and ATT. The new edition also includes introductions to emerging new technologies such as big data, the Internet of Things and AI.

Professor Mike Tayles holds the Emeritus Chair in Accounting and Finance at the University of Hull. During his career he has been the Head of Management Accounting and Programme Director of various Degree Programs as well as a Visiting Professor at various universities internationally. He has been an examiner/lead marker for the ACCA and CIMA. Mike is a Chartered Management Accountant with a first degree in mathematics and economics and a doctorate in contemporary management accounting practices. He has worked in various manufacturing industries, holding such positions as group management accountant and financial controller. Mike Tayles' research interests include management accounting practices, cost system design, activity-based cost management and developments in strategic management accounting, including quality and intellectual capital. He has presented papers at national and international conferences, published articles in professional and international academic journals and research reports. He has consulting and research experience in manufacturing as well as service businesses. The late Colin Drury was at Huddersfield University from 1970 until his retirement in 2004, when he was awarded the title of Emeritus Professor. For over 40 years, Professor Colin Drury has been at the forefront of helping students learn the key concepts and processes in management and cost accounting through his bestselling textbooks, which have been widely recommended by the main professional accounting bodies for their examinations. He was an active researcher throughout his career and his research has been published in around 100 professional and academic journals. In recognition for his contribution to accounting education and research, Drury received a lifetime achievement award by the British Accounting Association in 2009. Drury�s flagship title Management and Cost Accounting was first published in 1985 and is now in its 12th edition. It established itself as one of the leading management accounting textbooks in EMEA. It is known, not just for its rigour and authority, but particularly for Drury�s down-to-earth style that reflects his background as a practising accountant before his involvement in academia.

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 measurement
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 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.

Erscheinungsdatum
Verlagsort London
Sprache englisch
Maße 196 x 260 mm
Gewicht 1850 g
Themenwelt Wirtschaft Betriebswirtschaft / Management Unternehmensführung / Management
ISBN-10 1-4737-7361-X / 147377361X
ISBN-13 978-1-4737-7361-5 / 9781473773615
Zustand Neuware
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