Management and Cost Accounting 11th Edition by Mike Tayles, ISBN-13: 978-1473773615
[PDF eBook eTextbook]
- Publisher: Cengage Learning EMEA; 11th edition (December 10, 2020)
- Language: English
- 898 pages
- ISBN-10: 147377361X
- ISBN-13: 978-1473773615
For thirty-five years, Colin Drury’s Management and Cost Accounting has successfully helped learners master the key concepts and processes of management and cost accounting. Now in its eleventh edition, the book retains its trademark clear and accessible style, covering everything students need to know for their accounting career and exams. Every chapter has been updated to include an “Employability Skills” question, new review problems from accounting examination bodies and recent examples of well-known international organizations such as ACCA, CIMA and ATT. The new edition also includes introductions to emerging new technologies such as big data, the Internet of Things and AI.
Table of Contents:
PART ONE
Introduction to management and
cost accounting 2
1 Introduction to management accounting 4
2 An introduction to cost terms and
concepts 26
PART TWO
Cost accumulation for inventory
valuation
and profit measurement 48
3 Cost assignment 50
4 Accounting entries for a job costing
system 88
5 Process costing 111
6 Joint and by-product costing 138
7 Income effects of alternative cost
accumulation
systems 156
PART THREE
Information for decision-making 176
8 Cost–volume–profit analysis 178
9 Measuring relevant costs and revenues for
decision-making 204
10 Pricing decisions and profitability
analysis 238
11 Activity-based costing 265
12 Decision-making under conditions of risk
and uncertainty 297
13 Capital investment decisions: appraisal
methods 320
14 Capital investment decisions: the impact
of capital rationing, taxation, inflation and
risk 351
PART FOUR
Information for planning, control and
performance
measurement 380
15 The budgeting process 382
16 Management control systems 419
17 Standard costing and variance
analysis 1 450
18 Standard costing and variance analysis 2:
further
aspects 488
19 Divisional financial performance
measures 513
20 Transfer pricing in divisionalized
companies 545
PART FIVE
Strategic performance and cost management,
value creation and
challenges
for the future 580
21 Strategic performance management 582
22 Strategic cost management and value
creation 616
23 Challenges for the future 658
PART SIX
Addendum: The application
of quantitative
methods to
management
accounting 686
24 Cost estimation and cost behaviour 688
25 Quantitative models for the planning and
control of inventories 712
26 The application of linear programming to
management accounting 733
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