Management Accounting for Business Decisions

by Drury,Colin

• ISBN13: 9781861527707
• ISBN10: 1861527705
• Edition: 2nd
• Format: Paperback
• Copyright: 2001-07-26
• Publisher: Cengage Learning EMEA Higher Education

Summary

Management Accounting for Business Decisions provides a thorough introduction to the theory and practice of Management Accounting. Accessible and student friendly, the text excludes the technical and more advanced content that is required by specialist accounting students but offers the general business student on an undergraduate, postgraduate or post-experience course a firm foundation in Management Accounting. Management Accounting for Business Decisions is the ideal introductory text for all non-accounting students studying management accounting on a modular one or two-semester undergraduate degree course, or as part of an MBA course.

Author Biography

Colin Drury is Professor of Accounting and Finance at the University of Huddersfield

Table of Contents

Part One: Introduction to Management and Cost Accounting	1	(42)
Introduction to management accounting	3	(18)
An introduction to cost terms and concepts	21	(22)
Part Two: Information for Decision-making	43	(234)
Cost-volume-profit analysis	45	(36)
Measuring relevant costs and revenues for decision-making	81	(40)
Cost assignment	121	(32)
Activity-based costing	153	(36)
Pricing decisions and profitability analysis	189	(32)
Decision-making under conditions of risk and uncertainty	221	(22)
Capital investment decisions	243	(34)
Part Three: Information for Planning, Control and Performance Measurement	277	(176)
The budgeting process	279	(38)
Management control systems	317	(40)
Standard costing and variance analysis	357	(40)
Divisional financial performance measures	397	(28)
Transfer pricing in divisionalized companies	425	(28)
Part Four: Cost Management and Strategic Management Accounting	453	(64)
Cost management	455	(30)
Strategic management accounting	485	(32)
Bibliography	517	(5)
Appendices	522	(9)
Case study problems	531	(26)
Index	557