000			01899nam a2200205Ia 4500
005			20250730165146.0
008			250728s9999 xx 000 0 und d
020			_a978-981-4296-96-0
082			_aC 658.1511 D84c
100			_aDrury, Colin
245		0	_aCost and management accounting
260			_aSingapore
260			_b Cengage Learning Asia
260			_c2010
300			_a875 p. ; figs
520			_aThe 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			_aCost accounting
650			_aManagerial accounting
942			_2ddc _cBK
999			_c1446 _d1446