Cost and Management Accounting

The late Colin Drury was at Huddersfield University from 1970 until his retirement in 2004, when he was awarded the title of Emeritus Professor. For over 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 has 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 12th 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 reflects his background as a practising accountant before his involvement in academia.

• Part 1: Introduction to management and cost accounting 1.Introduction to management accounting2.An introduction to cost terms and conceptsPart 2: Cost accumulation for inventory valuation and profit measurement 3.Accounting for direct costs4.Cost assignment for indirect costs5.Accounting entries for job-order costing system6.Process costing7.Joint and by-product costing8.Income effects of alternative cost accumulation systemsPart 3: Information for decision-making 9.Cost-volume-profit analysis10.Cost estimation and cost behaviour11.Measuring relevant costs and revenues for decision-making12.Activity-based costingPart 4: Information for planning, control and performance measurement 13.The budgeting process14.Management control systems15.Standard costing and variance analysis