For over forty years, Management and Cost Accounting has helped learners master the intricacies of accounting through a successful blend of theory and practice.The Student Manual is a practical companion to the corresponding new edition of Management and Cost Accounting, featuring a wealth of questions for each chapter topic which empower students to practise and reinforce key concepts of management and cost accounting. This eleventh edition has been comprehensively revised by Colin Drury's colleague and friend, Mike Tayles, in line with the author's plans and notes.
Part I Questions 1. An introduction to cost terms and concepts 2. Cost assignment 3. Accounting entries for a job costing system 4. Process costing 5. Joint and by-product costing 6. Income effects of alternative cost accumulation systems 7. Cost-volume-profit analysis 8. Measuring relevant costs and revenues for decision-making 9. Pricing decisions and profitability analysis 10. Activity-based costing 11. Decision-making under conditions of risk and uncertainty 12. Capital investment decisions: appraisal methods 13. Capital investment decisions: the impact of capital rationing, taxation, inflation and risk 14. The budgeting process 15. Management control systems 16. Standard costing and variance analysis 1 17. Standard costing and variance analysis 2: further aspects 18. Divisional financial performance measures 19. Transfer pricing in divisionalized companies 20. Strategic performance management 21. Strategic cost management and value creation 22. Cost estimation and cost behaviour 23. Quantitative models for the planning and control of inventories 24. The application of linear programming to management accounting Part II Solutions 25. An introduction to cost terms and concepts 26. Cost assignment 27. Accounting entries for a job costing system 28. Process costing 29. Joint and by-product costing 30. Income effects of alternative cost accumulation systems 31. Cost-volume-profit analysis 32. Measuring relevant costs and revenues for decision-making 33. Pricing decisions and profitability analysis 34. Activity-based costing 35. Decision-making under conditions of risk and uncertainty 36. Capital investment decisions: appraisal methods 37. Capital investment decisions: the impact of capital rationing, taxation, inflation and risk 38. The budgeting process 39. Management control systems 40. Standard costing and variance analysis 1 41. Standard costing and variance analysis 2: further aspects 42. Divisional financial performance measures 43. Transfer pricing in divisionalized companies 44. Strategic performance management 45. Strategic cost management and value creation 46. Cost estimation and cost behaviour 47. Quantitative models for the planning and control of inventories 48. The application of linear programming to management accounting
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