000 01933nam a22003137i 4500
999 _c12038
_d12038
005 20201101135924.0
008 200217s2018 at a|||| |||| 00| 0 eng d
020 _a9781473749054
040 _aEG-NcFUE
_erda
082 0 4 _223
_a657.42
_bD.C.C
100 1 _aDrury, Colin,
_eauthor.
245 1 0 _aCost and management accounting /
_cColin Drury.
250 _aNinth edition.
264 1 _a Australia :
_bCengage Learning,
_c[2018]
300 _axvii, 527 pages :
_b illustrations ;
_c26 cm
336 _2rdacontent
_atext
337 _2rdamedia
_aunmediated
338 _2rdacarrier
_avolume
500 _aIncludes index.
500 _aFormerly CIP. |5 Uk
500 _aPrevious edition: 2015.
505 0 _aPart 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
520 _aThis 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.
650 0 _aCost accounting.
650 0 _aManagerial accounting.
650 0 7 _aManagement and Business Studies
942 _2ddc
_cBK