ESCP Europe

"This international best-seller provides a clear and accessible introduction to cost and management accounting. Colin Drury's renowned authoring expertise blends theory and practice and the text encompasses all the basic topics needed on an introductory course. Now in its seventh edition, "Cost and Management Accounting" has been carefully updated to ensure it precisely fits the latest course and examination requirements. New to this edition: new and revised Real World View mini case studies; thorough stylistic overhaul to offer greater clarity and accessibility; and, all theory and applications fully revised and updated throughout" - in jacket.

PART 1 INTRODUCTION TO MANAGEMENT AND COST ACCOUNTING --- 1 Introduction to management accounting --- 2 An introduction to cost terms and concepts --- PART 2: COST ACCUMULATION FOR INVENTORY VALUATION AND PROFIT MEASUREMENT --- 3 Accounting for direct costs --- 4 Costs assignment for indirect costs --- 5 Accounting entries for a job costing system --- 6 Process costing --- 7 Joint and by-product costing --- 8 Income effects of alternative cost accumulation systems --- PART 3: INFORMATION FOR DECISION-MAKING --- 9 Cost-volume-profit analysis --- 10 Cost estimation and cost behaviour --- 11 Measuring relevant costs and revenues for decision-making --- 12 Activity-based costing --- PART 4: INFORMATION FOR PLANNING, CONTROL AND PERFORMANCE MEASUREMENT --- 13 The budgeting process --- 14 Management control systems --- 15 Standard costing and variance analysis..