Management Accounting for Business

Colin Drury BA MBA ACMA 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 professional accounting bodies for their examinations. He is an active researcher and published in the main peer-reviewed journals including Management Accounting Research and European Accounting Review, with his research focussing on the application of management accounting techniques in British industry.

Part 1. INTRODUCTION TO MANAGEMENT AND COST ACCOUNTING. 1. Introduction to management accounting. 2. An introduction to cost terms and purposes. Part 2. 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 3. COST ASSIGNMENT. 7. Cost assignment. 8. Activity-based costing. Part 4. 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 divisionalized companies. Part 5. STRATEGIC COST MANAGEMENT AND PERFORMANCE MANAGEMENT. 14. Strategic cost management. 15. Strategic performance management. Case studies. Bibliography. Appendices. Answers to Review Problems. Index.