COLIN DRURY MANAGEMENT AND COST ACCOUNTING 8th Edition by Colin Drury – Ebook PDF Instant Download/Delivery. B00I61W2P6 ,9781408048566
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Product details:
ISBN 10: B00I61W2P6
ISBN 13: 9781408048566
Author: Colin Drury
COLIN DRURY MANAGEMENT AND COST ACCOUNTING 8th Edition Table of contents:
Part 1: Introduction and Overview
- Chapter 1: Introduction to Management and Cost Accounting
- The Role of Management Accounting
- Basic Costing Concepts and Terminology
- Financial Accounting vs. Management Accounting
- The Role of Costing in Decision-Making
Part 2: Basic Cost Concepts and Classifications
-
Chapter 2: Cost Terms and Purposes
- Types of Costs: Fixed, Variable, and Mixed
- Product and Period Costs
- Direct and Indirect Costs
- Relevant vs. Irrelevant Costs
- Costs for Decision-Making
-
Chapter 3: Cost Behavior and Cost Estimation
- Cost Behavior Analysis
- The High-Low Method
- Regression Analysis
- Estimating Fixed and Variable Costs
- Understanding Cost Drivers
Part 3: Costing Systems
-
Chapter 4: Job Order Costing
- Characteristics of Job Order Costing Systems
- Cost Flows in Job Order Costing
- Allocating Manufacturing Costs
- Job Order Costing in Service and Manufacturing
-
Chapter 5: Process Costing
- Characteristics of Process Costing Systems
- Equivalent Units and Cost Allocation
- The Weighted Average Method
- The FIFO Method
- Process Costing for Continuous Production
Part 4: Cost Allocation and Activity-Based Costing
-
Chapter 6: Cost Allocation and Support Department Costs
- Methods of Allocating Support Costs
- The Direct, Step-Down, and Reciprocal Methods
- Allocating Joint Costs
-
Chapter 7: Activity-Based Costing (ABC)
- Introduction to Activity-Based Costing
- Cost Pools and Activity Drivers
- Implementing ABC
- Cost Allocation in ABC
- Benefits and Limitations of ABC
Part 5: Cost-Volume-Profit Analysis
- Chapter 8: Cost-Volume-Profit Analysis
- Understanding Break-Even Analysis
- Contribution Margin Analysis
- Multi-Product CVP Analysis
- Sensitivity Analysis
- Assumptions and Limitations of CVP Analysis
Part 6: Budgeting and Standard Costing
-
Chapter 9: Master Budgeting
- The Components of a Master Budget
- Preparing Sales, Production, and Cash Budgets
- Variance Analysis and Budget Control
-
Chapter 10: Standard Costs and Variance Analysis
- Setting and Using Standard Costs
- Materials, Labor, and Overhead Variances
- Variance Analysis for Performance Evaluation
- Interpretation and Use of Variances
Part 7: Decision Making
-
Chapter 11: Relevant Costs for Decision Making
- Sunk Costs, Opportunity Costs, and Incremental Costs
- Make or Buy Decisions
- Special Order Decisions
- Pricing Decisions
-
Chapter 12: Capital Investment Decisions
- Evaluation Methods: Payback Period, NPV, IRR
- Project Risk and Uncertainty
- Capital Budgeting and Decision Making
Part 8: Performance Management and Control
-
Chapter 13: Responsibility Accounting
- Responsibility Centers: Cost, Profit, and Investment Centers
- Performance Metrics for Different Centers
- Transfer Pricing and Divisional Performance
-
Chapter 14: Balanced Scorecard and Strategic Performance Management
- Key Performance Indicators (KPIs)
- Linking Strategy to Performance Measurement
- The Balanced Scorecard Approach
Part 9: Advanced Costing Techniques
-
Chapter 15: Life Cycle Costing
- Concept and Importance of Life Cycle Costing
- Applications in Product Development and Maintenance
- Strategic Decision Making Using Life Cycle Costing
-
Chapter 16: Target Costing and Kaizen Costing
- Understanding Target Costing
- The Role of Target Costing in Competitive Environments
- Kaizen Costing and Continuous Improvement
Part 10: Emerging Topics in Management and Cost Accounting
-
Chapter 17: Just-in-Time (JIT) and Lean Manufacturing
- Key Principles of Just-in-Time (JIT) Systems
- Implementing Lean Manufacturing
- Cost Reduction and Efficiency Strategies
-
Chapter 18: Sustainability and Environmental Costing
- Introduction to Environmental Management Accounting
- Measuring Environmental Impact and Cost
- Incorporating Sustainability into Costing Models
Appendices
- A. Costing for Services
- B. Cost Allocation Exercises
- C. ABC Implementation Case Study
- D. Activity-Based Management
- E. Glossary of Terms
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