Management & cost accounting: Students manual
by Colin Drury
- 5th ed.
- New Delhi Taxmann Publications (P) Ltd. 2000.
- vi, 352p. 24cm
Introduction to cost terms and concepts Cost assignment Accounting entries for a job costing system Process costing Joint products and by products Income effects of alternatives cost accumulation systems Cost- volume -profit analysis Measuring relevant costs and revenues for decision making Activity- based- costing Pricing decisions and profitability analysis Decision making under conditions of risk and uncertainty Capital investment decisions:1 Capital investment decisions:2 The budgeting process Management control systems Standard costing and variance analysis:1 Standard costing:2 Further aspects Divisional financial performance measures Transfer pricing in divisionalized companies Cost management Strategic management accounting Cost estimation and cost behaviour Quantitative models fore the planning and control of inventories The application of linear programming to management accounting