Mike Tayles, Colin Drury

Management and Cost Accounting

• Broschiertes Buch

Produktbeschreibung

For forty 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.

Produktdetails

• Verlag: Cengage Learning EMEA
• 11. Aufl.
• Seitenzahl: 880
• Erscheinungstermin: 10. Dezember 2020
• Englisch
• Abmessung: 260mm x 195mm x 35mm
• Gewicht: 1632g
• ISBN-13: 9781473773615
• ISBN-10: 147377361X
• Artikelnr.: 59993058

Autorenporträt

Professor Mike Tayles holds the Emeritus Chair in Accounting and Finance at the University of Hull. During his career he has been the Head of Management Accounting and Programme Director of various Degree Programs as well as a Visiting Professor at various universities internationally. He has been an examiner/lead marker for the ACCA and CIMA. Mike is a Chartered Management Accountant with a first degree in mathematics and economics and a doctorate in contemporary management accounting practices. He has worked in various manufacturing industries, holding such positions as group management accountant and financial controller. Mike Tayles' research interests include management accounting practices, cost system design, activity-based cost management and developments in strategic management accounting, including quality and intellectual capital. He has presented papers at national and international conferences, published articles in professional and international academic journals and

research reports. He has consulting and research experience in manufacturing as well as service businesses.

Inhaltsangabe

Part I: Introduction to management and cost accounting1. Introduction to management accounting2. An introduction to cost terms and conceptsPart II: Cost accumulation for inventory valuation and profit measurement3. Cost assignment4. Accounting entries for a job costing system5. Process costing6. Joint and by-product costing7. Income effects of alternative cost accumulation systemsPart III: Information for decision-making8. Cost volume profit analysis9. Measuring relevant costs and revenues for decision-making10. Pricing decisions and profitability analysis11. Activity-based costing12. Decision-making under conditions of risk and uncertainty13. Capital investment decisions: appraisal methods14. Capital investment decisions: the impact of capital rationing, taxation, inflation and riskPart IV: Information for planning, control and performance measurement15. The budgeting process16. Management control systems17. Standard costing and variance analysis 118. Standard costing and variance analysis 2: further aspects19. Divisional financial performance measures20. Transfer pricing in divisionalized companiesPart V: Strategic performance and cost management and challenges for the future21. Strategic performance management22. Strategic cost management and value creation23. Challenges for the futurePart VI: The application of quantitative methods to management accounting24. Cost estimation and cost behaviour25. Quantitative models for the planning and control of inventories26. The application of linear programming to management accounting.