Management and Cost Accounting, 8th Edition

Colin Drury’s Cost and Management Accounting covers both theory and practice and encompasses all the basic topics needed on an introductory course. Now in its eighth edition, Cost and Management Accounting has been carefully updated to ensure it precisely fits the latest course and examination requirements.

Table of Contents

Part One Introduction To Management And Cost Accounting
Chapter 1 Introduction To Management Accounting
Chapter 2 An Introduction To Cost Terms And Concepts

Part Two Cost Accumulation For Inventory Valuation And Profit Measurement
Chapter 3 Cost Assignment
Chapter 4 Accounting Entries For A Job Costing System
Chapter 5 Process Costing
Chapter 6 Joint And By-Product Costing
Chapter 7 Income Effects Of Alternative Cost Accumulation Systems

Part Three Information For Decision-Making
Chapter 8 Cost–Volume–Profit Analysis
Chapter 9 Measuring Relevant Costs And Revenues For Decision-Making
Chapter 10 Pricing Decisions And Profitability Analysis
Chapter 11 Activity-Based Costing
Chapter 12 Decision-Making Under Conditions Of Risk And Uncertainty
Chapter 13 Capital Investment Decisions: Appraisal Methods
Chapter 14 Capital Investment Decisions: The Impact Of Capital Rationing, Taxation, Inflation And Risk

Part Four Information For Planning, Control And Performance Measurement
Chapter 15 The Budgeting Process
Chapter 16 Management Control Systems
Chapter 17 Standard Costing And Variance Analysis 1
Chapter 18 Standard Costing And Variance Analysis 2: Further Aspects
Chapter 19 Divisional Financial Performance Measures
Chapter 20 Transfer Pricing In Divisionalized Companies

Part Five Strategic Cost Management And Strategic Management Accounting
Chapter 21 Strategic Cost Management
Chapter 22 Strategic Management Accounting

Part Six The Application Of Quantitative Methods To Management Accounting
Chapter 23 Cost Estimation And Cost Behaviour
Chapter 24 Quantitative Models For The Planning And Control Of Inventories
Chapter 25 The Application Of Linear Programming To Management Accounting