Cost and management accounting (Record no. 1446)

MARC details
000 -LEADER
fixed length control field 01899nam a2200205Ia 4500
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20250730165146.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 250728s9999 xx 000 0 und d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 978-981-4296-96-0
082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number C 658.1511 D84c
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Drury, Colin
245 #0 - TITLE STATEMENT
Title Cost and management accounting
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. Singapore
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Name of publisher, distributor, etc. Cengage Learning Asia
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2010
300 ## - PHYSICAL DESCRIPTION
Extent 875 p. ; figs
520 ## - SUMMARY, ETC.
Summary, etc. The aim of this book is to explain the principles involved in designing and evaluating management and cost accounting information systems. Management accounting systems accumulate, classify, summarize and report information that will assist employees within an organization in their decision making, planning, control and performance measurement activities. A cost accounting system is concerned with accumulating costs for inventory valuation to meet external financial accounting and internal monthly or quarterly profit measurement requirements. As the title suggests, this book is concerned with both management and cost accounting but emphasis is placed on the former. A large number of cost and management accounting textbooks have been published. Many of these books contain a detailed description of accounting techniques without any discussion of the principles involved in evaluating management and cost accounting systems. Such books often lack a conceptual framework, and ignore the considerable amount of research conducted in management accounting in the past three decades. At the other extreme some books focus entirely on a conceptual framework of management accounting with an emphasis on developing normative models of what ought to be. These books pay little attention to accounting techniques. My objective has been to produce a book which falls within these two extremes.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Cost accounting
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Managerial accounting
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme Dewey Decimal Classification
Koha item type Book
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total checkouts Full call number Barcode Date last seen Price effective from Koha item type
          PCC PCC CIRCULATION 07/30/2025   C 658.1511 D84c 3960 07/30/2025 07/30/2025 Book