Beschreibung:
Drury, ColinThe late Colin Drury was at Huddersfield University from 1970 until his retirement in 2004, when he was awarded the title of Emeritus Professor. For the last 40 years, Professor Colin Drury has been at the forefront of helping students learn the key concepts and processes in management and cost accounting through his bestselling textbooks, which have been widely recommended by the main professional accounting bodies for their examinations. He was an active researcher throughout his career and his research had been published in around 100 professional and academic journals. In recognition for his contribution to accounting education and research, Drury received a lifetime achievement award by the British Accounting Association in 2009. Drury's Flagship title Management and Cost Accounting was first published in 1985 and is now in its 11th edition. It established itself as one of the leading management accounting textbooks in EMEA. It is known, not just for its rigour and authority, but particularly for Drury's down-to-earth style that reflected his background as a practising accountant before his involvement in academia.
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