1. finance
2. accounting and auditing

About Colin Drury
Colin Drury BA MBA ACMA is Emeritus Professor at Huddersfield University and a leading
textbook author for a generation of accounting students. His books have been widely
recommended by the main professional accounting bodies for their examinations. He is an
active researcher and published in the main peer-reviewed journals including Management
Accounting Research and European Accounting Review, with his research focusing on the
application of management accounting techniques in British industry.
ENGAGED WITH YOU | edu.cengage.co.uk
MANAGEMENT AND
COST ACCOUNTING
9TH EDITION
©2015 | ISBN 978140809393
Our bestselling text by Colin Drury covers the theory and practice
of management and cost accounting. Offering a balanced approach
between a description of accounting techniques and principles
involved in evaluating management and cost accounting systems,
the text provides a framework of understanding that makes sense.
The 9th edition has been thoroughly reviewed to rewrite, simplify
and improve the presentation of material in a way that engages
with students.
NEW
Edition
Drury Hallmark Features include:
•• Real World Views that help demonstrate theory in
practice and the practical application of accounting
in real companies around the world.
•• Worked Examples that illustrate accounting
techniques and information to make these more
clear for students to grasp.
•• Key Examination Points provide tips for students
completing accountancy exams with regards to
specific chapter content.
•• Review Questions enable students to assess their
understanding of the main topics in the chapter.
•• Review Problems are more complex and require
students to relate chapter content to various
business problems. These are presented with
levels of difficulty signposting.
•• Advanced Reading Sections are highlighted
using a vertical green line so that students can
avoid or read this depending on requirement of
in-depth knowledge.
•• Recommended Reading at the end of chapters
provide advice on key articles or books to guide
students in their pursuit of understanding topics
and issues in more depth.
TABLE OF CONTENTS
PART 1
PART 4
1. Introduction to management accounting
2. An introduction to cost terms and concepts
15. The budgeting process
16. Management control systems
17. Standard costing and variance analysis 1
18. Standard costing and variance analysis 2:
further aspects
19. Divisional financial performance measures
20. Transfer pricing in divisionalized companies
INTRODUCTION TO MANAGEMENT
AND COST ACCOUNTING
INFORMATION FOR PLANNING, CONTROL
AND PERFORMANCE MEASUREMENT
PART 2
COST ACCUMULATION FOR INVENTORY
VALUATION AND PROFIT MEASURE
3.
4.
5.
6.
7.
Cost assignment
Accounting entries for a job costing system
Process costing
Joint and by-product costing
Income effects of alternative cost
accumulation systems
PART 3
PART 5
STRATEGIC COST AND PERFORMANCE
MANAGEMENT
21. Strategic cost management
22. Strategic performance management
INFORMATION FOR DECISION-MAKING
PART 6
8. Cost–volume–profit analysis
9. Measuring relevant costs and
revenues for decision-making
10. Pricing decisions and profitability analysis
11. Activity-based costing
12. Decision-making under conditions of risk
and uncertainty
13. Capital investment decisions:
appraisal methods
14. Capital investment decisions: the impact of
capital rationing, taxation, inflation and risk
23. Cost estimation and cost behaviour
24. Quantitative models for the planning and
control of inventories
25. The application of linear programming to
management accounting
THE APPLICATION OF QUANTITATIVE
METHODS TO MANAGEMENT
ACCOUNTING
MANAGEMENT AND COST ACCOUNTING
9TH EDITION
STUDENT MANUAL
©2015 | ISBN 9781408093948
Packed with up-to-date Q&A material, this Student Manual
is the ideal learning companion workbook to accompany
Management and Cost Accounting 9e. The 9th edition has
been extensively rewritten and provides additional review
problems with fully worked solutions. It is available on its
own or as part of a pack with the main text.
MANAGEMENT
ACCOUNTING
FOR BUSINESS
FIFTH EDITION
©2013 | ISBN 9781408060285
A popular MBA choice and a classic in its field,
Management Accounting for Business is the ideal
introductory text for non-specialist students
studying management accounting within business
courses at both undergraduate and MBA levels.
It provides students with a foundation in the theory
and practice of management accounting and
emphasises its role in making business decisions.
NEW EDITION
COMING IN 2016
Part 1
Part 4
1. Introduction to management accounting
2. An introduction to cost terms and purposes
9. The budgeting process
10. Management control systems
11. Standard costing and variance analysis
12. Divisional financial performance measures
13. Transfer pricing in divisionalized companies
INTRODUCTION TO MANAGEMENT
AND COST ACCOUNTING
Part 2
INFORMATION FOR DECISION-MAKING
3. Cost-volume profit analysis
4. Measuring relevant costs and revenues for
decision-making
5. Pricing decisions and profitability analysis
6. Capital investment decisions: appraisal
methods
Part 3
COST ASSIGNMENT
7. Cost assignment
8. Activity-based costing
INFORMATION FOR PLANNING, CONTROL
AND PERFORMANCE MEASUREMENT
Part 5
STRATEGIC COST MANAGEMENT AND
PERFORMANCE MANAGEMENT
14. Strategic cost management
15. Strategic performance management
Case studies
Bibliography
Appendices
Answers to Review Problems
Index
Online Support for Lecturers and Students
There is a wealth of online resources offered to lecturers and students including:
A dedicated instructor website containing; an Instructor’s Manual, ExamView Testbank,
PPT Slides, Teaching Notes and downloadable figures and tables.
Access to CourseMate, our companion student website, is free with a book purchase and includes
an interactive eBook, Learning Notes, a Guide to Excel, a bank of Case Studies, Spreadsheet
Exercises and various forms of self-assessment material.
COST AND MANAGEMENT ACCOUNTING
8TH EDITION
©2015 | 9781408093887
Cost and Management Accounting 8e has been carefully updated to
ensure it precisely fits the latest course and examination requirements.
It covers both theory and practice and encompasses all the basic topics
needed on an introductory course. It has been compiled based on the
need for a text that covers the required ground in an academically
sound manner without covering more advanced material that might
overwhelm some students.
NEW
Edition
Cost and Management Accounting 8e contains the first 15 chapters of
Drury’s Management and Cost Accounting 9e.
Ordering Inspection Copies
Tick
Management and Cost Accounting 9e: 9781408093931
Management and Cost Accounting 9e - Student Manual: 9781408093948
Management Accounting for Business 5e: 9781408076002
Cost and Management Accounting 8e: 9781408093887
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DRURY’S DIGITAL OFFERINGS
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