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DruryÂ's Management & Cost Accounting is the market-leading European text on management accounting and is a comprehensive authority on all aspects of the subject. The book has been streamlined and substantially redesigned in its 6th edition to make the book even more suitable for the needs of todayÂ's student. There are both printed and web-based resources for the book at www.drury-online.com. The site is packed with valuable resources for students and lecturers. There are resources that are open to access for all and there are resources that are restricted to lecturersÂ' use only. The aim of the sixth edition is to explain the principles involved in the design and evaluation of management and cost accounting information systems. The emphasis in the book is on management accounting systems - those that are used to accumulate, classify, summarize and report information that will be used for internal decision-making purposes within an organisation. However, cost accounting systems, that record cost information for external reporting and internal profit measurement purposes, are also comprehensively covered. This new edition has been brought full up to date with the latest developments in the subject, is stronger pedagogically with the addition of answers to questions, and now contains more real-world mini-cases to bring home the relevance of the subject matter to the real world of business.
PART ONE Introduction to Management and Cost Accounting 1 Introduction to management accounting 2 An introduction to cost terms and concepts PART TWO 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 THREE 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 FOUR 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 FIVE Cost Management and Strategic Management Accounting 21 Cost management 22 Strategic management accounting PART SIX The Application of Quantitative Methods to Management Accounting 23 Cost estimation and cost behaviour 24 Quantitative models for the planning and control of stocks 25 The application of linear programming to management accounting