TY - BOOK AU - Drury,Colin TI - Cost and management accounting SN - 9781473749054 U1 - 657.42 23 PY - 2018///] CY - Australia PB - Cengage Learning KW - Cost accounting KW - Managerial accounting KW - Management and Business Studies N1 - Includes index; Formerly CIP. |5 Uk; Previous edition: 2015; Part 1: Introduction to management and cost accounting 1.Introduction to management accounting2.An introduction to cost terms and conceptsPart 2: Cost accumulation for inventory valuation and profit measurement 3.Accounting for direct costs4.Cost assignment for indirect costs5.Accounting entries for job-order costing system6.Process costing7.Joint and by-product costing8.Income effects of alternative cost accumulation systemsPart 3: Information for decision-making 9.Cost-volume-profit analysis10.Cost estimation and cost behaviour11.Measuring relevant costs and revenues for decision-making12.Activity-based costingPart 4: Information for planning, control and performance measurement 13.The budgeting process14.Management control systems15.Standard costing and variance analysis N2 - 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 ER -