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Cost and Management Accounting : An Introduction (6TH): Drury, Colin: BOOKS KINOKUNIYA
书籍资料
Cost and Management Accounting : An Introduction (6TH)
Cost and Management Accounting : An Introduction (6TH)
作者: Drury, Colin
出版社 : Thomson Learning
出版日期 : 2006/03
Binding : Paperback
ISBN : 9781844803491

BookWeb售价 : S$ 167.04
纪伊国屋KPC会员价 : S$ 150.34

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语言 : English

书籍简介
Source: ENG
Place of Publication: Great Britain
Edition: Subsequent
Textual Format: Textbooks,Lower Level
Academic Level: Undergraduate
Table of Contents
 
Preface and Acknowledgements                       xv
Walk through tour                                  xxii
About the website                                  xxv
  PART 1 Introduction to Management and Cost       2   (48)
  Accounting
    Introduction to management accounting          5   (22)
      The users of accounting information          6   (1)
      Differences between management accounting    7   (1)
      and financial accounting
      The decision-making process                  8   (4)
      Changing competitive environment             12  (1)
      Focus on customer satisfaction and new       13  (3)
      management approaches
      The impact of information technology         16  (1)
      International convergence of management      17  (1)
      accounting practices
      Functions of management accounting           18  (2)
      Summary of the contents of this book         20  (1)
      Guidelines for using this book               20  (2)
      Key terms and concepts                       22  (1)
      Key examination points                       23  (2)
      Review questions                             25  (2)
    An introduction to cost terms and concepts     27  (23)
      Cost objects                                 28  (1)
      Direct and indirect costs                    28  (2)
      Period and product costs                     30  (1)
      Cost behaviour                               31  (4)
      Relevant and irrelevant costs and revenues   35  (2)
      Avoidable and unavoidable costs              37  (1)
      Sunk costs                                   37  (1)
      Opportunity costs                            37  (1)
      Incremental and marginal costs               38  (1)
      Job costing and process costing systems      39  (1)
      Maintaining a cost database                  39  (2)
      Summary                                      41  (1)
      Key terms and concepts                       42  (1)
      Key examination points                       42  (1)
      Review questions                             43  (1)
      Review problems                              44  (6)
  PART 2 Cost Accumulation for Inventory           50  (188)
  Valuation and Profit Measurement
    Accounting for direct costs                    53  (34)
      Accounting for labour costs                  54  (1)
      Payroll accounting                           55  (1)
      Accounting treatment of various labour       56  (1)
      cost items
      Materials recording procedure                57  (3)
      Pricing the issues of materials              60  (4)
      Issues relating to accounting for            64  (1)
      materials
      Quantitative models for the planning and     65  (1)
      control of stocks
      Relevant costs for quantitative models       65  (1)
      under conditions of certainty
      Determining the economic order quantity      66  (3)
      Assumptions of the EOQ formula               69  (1)
      Determining when to place the order          69  (1)
      Control of stocks through classification     70  (2)
      Materials requirement planning               72  (1)
      Just-in-time systems                         73  (2)
      Summary                                      75  (2)
      Key terms and concepts                       77  (1)
      Key examination points                       77  (2)
      Review questions                             79  (1)
      Review problems                              80  (7)
    Cost assignment for indirect costs             87  (42)
      Assignment of direct and indirect costs      88  (1)
      Different costs for different purposes       89  (1)
      Cost-benefit issues and cost systems         90  (1)
      design
      Assigning direct costs to cost objects       91  (1)
      Plant-wide (blanket) overhead rates          92  (1)
      The two-stage allocation process             93  (1)
      An illustration of the two-stage process     94  (8)
      for a traditional costing system
      Extracting relevant costs for                102 (1)
      decision-making
      Budgeted overhead rates                      103 (1)
      Under- and over-recovery of overheads        103 (1)
      Maintaining the database at standard costs   104 (1)
      Non-manufacturing overheads                  105 (2)
      Summary                                      107 (1)
      Appendix 4.1: Inter-service department       108 (5)
      reallocation
      Appendix 4.2: Other allocation bases used    113 (2)
      by traditional systems
      Key terms and concepts                       115 (1)
      Key examination points                       116 (1)
      Review questions                             117 (1)
      Review problems                              118 (11)
    Accounting entries for a job costing system    129 (28)
      Control accounts                             130 (1)
      Recording the purchase of raw materials      130 (1)
      Recording the issue of materials             131 (3)
      Accounting procedure for labour costs        134 (2)
      Accounting procedure for manufacturing       136 (1)
      overheads
      Non-manufacturing overheads                  137 (1)
      Accounting procedures for jobs completed     138 (1)
      and products sold
      Costing profit and loss account              138 (1)
      Interlocking accounting                      139 (1)
      Contract costing                             139 (5)
      Work in progress valuation and amounts       144 (1)
      recoverable on contracts
      Summary                                      145 (1)
      Key terms and concepts                       146 (1)
      Key examination points                       146 (3)
      Review questions                             149 (1)
      Review problems                              150 (7)
    Process costing                                157 (38)
      Flow of production and costs in a process    158 (1)
      costing system
      Process costing when all output is fully     158 (8)
      complete
      Process costing with ending work in          166 (3)
      progress partially complete
      Beginning and ending work in progress of     169 (4)
      uncompleted units
      Partially completed output and losses in     173 (1)
      process
      Process costing for decision-making and      174 (1)
      control
      Batch/operating costing                      175 (1)
      Surveys of practice                          176 (1)
      Summary                                      177 (2)
      Appendix 6.1: Losses in process and          179 (4)
      partially completed units
      Key terms and concepts                       183 (1)
      Key examination points                       183 (2)
      Review questions                             185 (1)
      Review problems                              186 (9)
    Joint and by-product costing                   195 (20)
      Distinguishing between joint products and    196 (1)
      by-products
      Methods of allocating joint costs            196 (8)
      Irrelevance of joint cost allocations for    204 (1)
      decision-making
      Accounting for by-products                   204 (2)
      By-products, scrap and waste                 206 (1)
      Summary                                      207 (1)
      Key terms and concepts                       208 (1)
      Key examination points                       208 (1)
      Review questions                             209 (1)
      Review problems                              210 (5)
    Income effects of alternative cost             215 (23)
    accumulation systems
      External and internal reporting              216 (1)
      Variable costing                             217 (2)
      Absorption costing                           219 (1)
      Variable costing and absorption costing:     220 (2)
      a comparison of their impact on profit
      A mathematical model of the profit           222 (1)
      functions
      Some arguments in support of variable        223 (1)
      costing
      Some arguments in support of absorption      224 (2)
      costing
      Summary                                      226 (1)
      Appendix 8.1: Derivation of the profit       227 (1)
      function for an absorption costing system
      Key terms and concepts                       228 (1)
      Key examination points                       228 (3)
      Review questions                             231 (1)
      Review problems                              232 (6)
  PART 3 Information for Decision-making           238 (184)
    Cost--volume--profit analysis                  241 (32)
      The economist's model                        242 (1)
      The accountant's cost-volume-profit model    243 (3)
      A mathematical approach to                   246 (4)
      cost-volume-profit analysis
      Margin of safety                             250 (1)
      Constructing the break-even chart            250 (1)
      Alternative presentation of                  251 (2)
      cost-volume-profit analysis
      Multi-product cost-volume-profit analysis    253 (3)
      Cost-volume-profit analysis assumptions      256 (2)
      Cost-volume-profit analysis and computer     258 (1)
      applications
      Summary                                      259 (1)
      Key terms and concepts                       260 (1)
      Key examination points                       260 (3)
      Review questions                             263 (1)
      Review problems                              264 (9)
    Cost estimation and cost behaviour             273 (22)
      General principles applying to estimating    274 (1)
      cost functions
      Cost estimation methods                      275 (7)
      Tests of reliability                         282 (4)
      A summary of the steps involved in           286 (1)
      estimating cost functions
      Summary                                      287 (1)
      Key terms and concepts                       288 (1)
      Key examination points                       288 (1)
      Review questions                             289 (1)
      Review problems                              289 (6)
    Measuring relevant costs and revenues for      295 (36)
    decision-making
      The meaning of relevance                     296 (1)
      Importance of qualitative factors            297 (1)
      Special pricing decisions                    297 (5)
      Product-mix decisions when capacity          302 (2)
      constraints exist
      Replacement of equipment - the               304 (2)
      irrelevance of past costs
      Outsourcing and make or buy decisions        306 (4)
      Discontinuation decisions                    310 (3)
      Determining the relevant costs of direct     313 (1)
      materials
      Determining the relevant costs of direct     313 (1)
      labour
      Summary                                      313 (2)
      Appendix 11.1: Calculating optimum           315 (1)
      selling prices using differential calculus
      Key terms and concepts                       316 (1)
      Key examination points                       316 (3)
      Review questions                             319 (1)
      Review problems                              320 (11)
    The application of linear programming to       331 (16)
    management accounting
      Linear programming                           332 (2)
      Graphical method                             334 (5)
      Summary                                      339 (1)
      Key terms and concepts                       339 (1)
      Key examination points                       339 (2)
      Review questions                             341 (1)
      Review problems                              342 (5)
    Activity-based costing                         347 (28)
      The need for a cost accumulation system      348 (1)
      in generating relevant cost information
      for decision-making
      Types of cost systems                        348 (1)
      A comparison of traditional and ABC          349 (1)
      systems
      The emergence of ABC systems                 350 (1)
      Volume-based and non-volume-based cost       351 (4)
      drivers
      An illustration of the two-stage process     355 (5)
      for an ABC system
      Designing ABC systems                        360 (2)
      Activity hierarchies                         362 (1)
      Cost versus benefits considerations          363 (1)
      Periodic review of an ABC database           364 (1)
      ABC in service organizations                 364 (2)
      ABC cost management applications             366 (3)
      Summary                                      369 (1)
      Key terms and concepts                       370 (1)
      Key examination points                       370 (1)
      Review questions                             371 (1)
      Review problems                              372 (3)
    Decision-making under conditions of risk       375 (16)
    and uncertainty
      Probabilities                                376 (1)
      Probability distributions and expected       377 (2)
      value
      Measuring the amount of uncertainty          379 (1)
      Decision-tree analysis                       380 (3)
      Buying perfect and imperfect information     383 (2)
      Summary                                      385 (1)
      Key terms and concepts                       385 (1)
      Key examination points                       386 (1)
      Review questions                             387 (1)
      Review problems                              388 (3)
    Capital investment decisions                   391 (31)
      The opportunity cost of an investment        392 (1)
      Compounding and discounting                  393 (2)
      The concept of net present value             395 (1)
      Calculating net present values               396 (2)
      The internal rate of return                  398 (3)
      Relevant cash flows                          401 (1)
      Timing of cash flows                         402 (1)
      Techniques that ignore the time value of     402 (1)
      money
      Payback method                               402 (5)
      Accounting rate of return                    407 (1)
      Qualitative factors                          408 (1)
      Summary                                      408 (2)
      Appendix 15.1: Taxation and investment       410 (3)
      decisions
      Key terms and concepts                       413 (1)
      Key examination points                       414 (1)
      Review questions                             415 (1)
      Review problems                              416 (6)
  PART 4 Information for Planning, Control and     422 (118)
  Performance Measurement
    The budgeting process                          425 (30)
      Relationship between budgeting and           426 (1)
      long-term planning
      The multiple functions of budgets            426 (2)
      Conflicting roles of budgets                 428 (1)
      The budget period                            428 (1)
      Administration of the budgeting process      429 (1)
      Stages in the budgeting process              430 (4)
      A detailed illustration                      434 (1)
      Sales budget                                 434 (4)
      Production budget and budgeted stock         438 (1)
      levels
      Direct materials usage budget                438 (1)
      Direct materials purchase budget             439 (1)
      Direct labour budget                         439 (1)
      Factory overhead budget                      440 (1)
      Selling and administration budget            440 (1)
      Departmental budgets                         441 (1)
      Master budget                                442 (1)
      Cash budgets                                 443 (1)
      Final review                                 444 (1)
      Computerized budgeting                       444 (1)
      Summary                                      445 (1)
      Key terms and concepts                       446 (1)
      Key examination points                       446 (1)
      Review questions                             447 (1)
      Review problems                              448 (7)
    Management control systems                     455 (34)
      Different types of controls                  456 (3)
      Cybernetic control systems                   459 (1)
      Feedback and feed-forward controls           460 (1)
      Management accounting control systems        460 (1)
      Responsibility centres                       461 (2)
      The nature of management accounting          463 (1)
      control systems
      The controllability principle                463 (5)
      Setting financial performance targets        468 (1)
      Participation in the budgeting and           469 (2)
      target-setting process
      Non-financial performance measures           471 (1)
      Activity-based cost management               472 (2)
      Summary                                      474 (3)
      Appendix 17.1: Responsibility in profit      477 (3)
      and investment centres
      Key terms and concepts                       480 (1)
      Key examination points                       480 (1)
      Review questions                             481 (1)
      Review problems                              482 (7)
    Standard costing and variance analysis         489 (51)
      Operation of a standard costing system       490 (3)
      Establishing cost standards                  493 (3)
      Types of cost standards                      496 (3)
      Variance analysis                            499 (1)
      Material variances                           499 (4)
      Material usage variance                      503 (1)
      Total material variance                      504 (1)
      Labour variances                             504 (1)
      Wage rate variance                           505 (1)
      Labour efficiency variance                   506 (1)
      Total labour variance                        507 (1)
      Variable overhead variances                  507 (1)
      Variable overhead expenditure variance       507 (1)
      Variable overhead efficiency variance        508 (1)
      Similarities between materials, labour       509 (1)
      and overhead variances
      Fixed overhead expenditure or spending       509 (1)
      variance
      Sales variances                              510 (1)
      Total sales margin variance                  510 (1)
      Sales margin price variance                  511 (1)
      Sales margin volume variance                 512 (1)
      Reconciling budgeted profit and actual       512 (1)
      profit
      Standard absorption costing                  512 (2)
      Volume variance                              514 (1)
      Volume efficiency variance                   515 (1)
      Volume capacity variance                     515 (1)
      Summary of fixed overhead variances          516 (1)
      Reconciliation of budgeted and actual        516 (1)
      profit for a standard absorption costing
      system
      Performance reports                          517 (3)
      Recording standard costs in the accounts     520 (6)
      Summary                                      526 (3)
      Key terms and concepts                       529 (1)
      Key examination points                       530 (1)
      Review questions                             531 (1)
      Review problems                              532 (8)
Bibliography                                       540 (3)
Appendices                                         543 (3)
Answers to Review problems                         546 (40)
Case Studies available from the website            586 (3)
Index                                              589