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Colin Drury

Management Accounting for Business


10. Aufl. 2018. 544 S. 260 mm
Verlag/Jahr: CENGAGE LEARNING EMEA 2018
ISBN: 1-473-74911-5 (1473749115)
Neue ISBN: 978-1-473-74911-5 (9781473749115)

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For over thirty years Colin Drury has been at the forefront of helping students learn the core principles of management accounting.

Management Accounting for Business covers the essential elements of management accounting, providing a comprehensive introduction for students studying the subject for the first time.
The text´s accessible writing style and clear focus on management accounting within a business context will enable students to develop key decision-making skills that they will require in their future careers.

The seventh edition includes increased coverage of topics such as sustainable development, environmental management accounting, ethics, information technology and globalization, as well as a new chapter looking at the future challenges management accountants will face.
Part I: Introduction to Management and Cost Accounting
1. Introduction to management accounting
2. An introduction to cost terms and concepts
Part II: Information for Decision-Making
3. Cost-volume-profit analysis
4. Measuring relevant costs and revenues for decision-making
5. Pricing decisions and profitability analysis
6. Capital investment decisions: appraisal methods
Part III: Cost Assignment
7. Cost assignment
8. Activity-based costing
Part IV: Information for Planning, Control and Performance Measurement
9. The budgeting process
10. Management control systems
11. Standard costing and variance analysis
12. Divisional financial performance measures
13. Transfer pricing in divisionalised companies
Part V: Strategic Cost and Performance Management
14. Strategic cost management
15. Strategic performance management
16. Challenges for the future
Drury, Colin
Colin Drury is Emeritus Professor at Huddersfield University and a leading textbook author for a generation of accounting students. His books have been widely recommended by the main UK professional accountancy bodies for their examinations. He has been an active researcher and his research has been published in peer-reviewed journals including Management Accounting Research and European Accounting Review. Colin has been given a life-time achievement award by the British Accounting and Finance association.