Autorentext
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. Professor Mike Tayles holds the Emeritus Chair in Accounting and Finance at the University of Hull. During his career he has been the Head of Management Accounting and Programme Director of various Degree Programs as well as a Visiting Professor at various universities internationally. He has been an examiner/lead marker for the ACCA and CIMA. Mike is a Chartered Management Accountant with a first degree in mathematics and economics and a doctorate in contemporary management accounting practices. He has worked in various manufacturing industries, holding such positions as group management accountant and financial controller. Mike Tayles' research interests include management accounting practices, cost system design, activity-based cost management and developments in strategic management accounting, including quality and intellectual capital. He has presented papers at national and international conferences, published articles in professional and international academic journals and research reports. He has consulting and research experience in manufacturing as well as service businesses.

Klappentext
For over thirty-five years, Colin Drury's Management and Cost Accounting has successfully blended theory and practice. Established as the leading text in the field, it helps students learn the key concepts and processes of management and cost accounting. Now in its twelfth edition, the text retains its trademark clear and accessible style, covering everything students need to know for their management accounting career and professional exams. Every chapter includes an "Employability Skills" question, review problems from accounting examination bodies and recent real-world examples of well-known international organizations such as Netflix, Amazon and Apple. This edition includes new chapters on data analytics and environmental management accounting as well as expanded coverage of strategic performance and cost management, value creation and quality management. Drawing on his extensive experience, Mike Tayles continues to comprehensively revise Colin Drury's text.

Inhalt
Part 1: Introduction to MCA 1. Introduction to MA 2. An introduction to cost terms and concepts Part 2: Cost accumulation for inventory valuation and profit measurement 3. Cost assignment 4. Process costing 5. Joint and by-product costing 6. Income effects of alternative cost accumulation systems Part 3: Information for decision-making 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 Part 4: Information for planning, control and performance measurement 14. Management control systems 15. The budgeting process 16. Standard costing and variance analysis 1 17. Standard costing and variance analysis 2: further aspects 18. Divisional financial performance 19. Transfer pricing in divisionalized companies Part 5: Strategic performance and cost management for value creation; digitalization, sustainability and the future of management accounting 20. Strategic performance management 21. Strategic cost management and value creation 22. Management accounting current technologies and data analytics 23. Sustainability and environmental management accounting 24. Overview and challenges for the future Part 6: Addendum: The application of quantitative methods to management accounting 25. Cost estimation and cost behaviour 26. Quantitative models for the planning and control of inventories