Colin drury management and cost accounting sixth edition

Measuring MC beyond short-term is difficult 4. Can lead to sub-optimal decisions 2. Time - consuming 3. Divisional profitability may be strongly influenced by the bargaining skills and powers of the divisional managers.

Inappropriate in certain circumstances e. No external market so supplying division manager has little bargaining power. Supplying division may receive full cost plus a mark-up so that it makes a profit on inter-divisional transfers e. Receiving division charged at MC of transfers thus motivating managers to operate at the optimum output level for the company as a whole.

Profit on inter-group trading removed by an accounting adjustment. Document Information click to expand document information Original Title Did you find this document useful? Is this content inappropriate? Report this Document. Flag for inappropriate content. Download now. Save Save 23 For Later. Original Title: Related titles. Carousel Previous Carousel Next. Management Accounting,Purpose,Definition and Scope 1.

Jump to Page. Search inside document. Lagging measures 2. Documents Similar To Ying Liu. Usman Raza. Shivani Gupta. Sakshi Bansal. D M Shafiqul Islam. Zarimi Ac.

Mitali Pitkar. Savithri Savi. Bahrul Ulum. MC Baarath. Nitin Kadari. Ahmad Shah. Raymond Pardomuan. Prasaad Tayade. Putri Anisa. Akansha Tulsyan. Shoyo Hinata. Jannice Tangi. More From Yasmine Magdi. Brand new Book. For over thirty years, Colin Drury has been at the forefront of helping students learn the key concepts and processes in management and cost accounting through his textbooks.

Now in its tenth edition, Management and Cost Accounting has been the leading textbook in the field for three decades, and continues to blend theory and practice in language that is clear and accessible. As well as covering everything students need to know for management accounting and cost accounting modules on undergraduate courses, or postgraduate students studying these topics for the first time, this book will also help prepare those taking the professional accounting bodies' management and cost accounting examinations.

The new edition has been completely updated to reflect recent developments in the field, and now includes additional emphasis on value creation, and links strategic performance management more closely to divisional financial performance measurement.

An entirely new chapter has also been added looking at the challenges management accountants will face in the future. Better then never, though i am quite late in start reading this one. I am very easily can get a delight of studying a written book.