Management and cost accounting:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Hampshire [u.a.]
Cengage Learning
2012
|
| Ausgabe: | 8. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XXII, 783 S. Ill., graph. Darst. Beil. (1 Faltbl.) |
| ISBN: | 9781408041802 |
Internformat
MARC
| LEADER | 00000nam a2200000zc 4500 | ||
|---|---|---|---|
| 001 | BV040141190 | ||
| 003 | DE-604 | ||
| 005 | 20120927 | ||
| 007 | t | ||
| 008 | 120518s2012 ad|| |||| 00||| eng d | ||
| 020 | |a 9781408041802 |9 978-1-4080-4180-2 | ||
| 035 | |a (OCoLC)796229791 | ||
| 035 | |a (DE-599)BVBBV040141190 | ||
| 040 | |a DE-604 |b ger | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-N2 |a DE-521 |a DE-573 |a DE-526 | ||
| 084 | |a QP 800 |0 (DE-625)141940: |2 rvk | ||
| 100 | 1 | |a Drury, Colin |d 1944-2019 |e Verfasser |0 (DE-588)171125568 |4 aut | |
| 245 | 1 | 0 | |a Management and cost accounting |c Colin Drury |
| 250 | |a 8. ed. | ||
| 264 | 1 | |a Hampshire [u.a.] |b Cengage Learning |c 2012 | |
| 300 | |a XXII, 783 S. |b Ill., graph. Darst. |e Beil. (1 Faltbl.) | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 650 | 4 | |a Cost accounting | |
| 650 | 0 | 7 | |a Management |0 (DE-588)4037278-9 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Rechnungswesen |0 (DE-588)4048732-5 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Kostenrechnung |0 (DE-588)4032592-1 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Management Accounting |0 (DE-588)4125415-6 |2 gnd |9 rswk-swf |
| 655 | 7 | |8 1\p |0 (DE-588)4151278-9 |a Einführung |2 gnd-content | |
| 655 | 7 | |8 2\p |0 (DE-588)4143389-0 |a Aufgabensammlung |2 gnd-content | |
| 655 | 7 | |8 3\p |0 (DE-588)4123623-3 |a Lehrbuch |2 gnd-content | |
| 689 | 0 | 0 | |a Management |0 (DE-588)4037278-9 |D s |
| 689 | 0 | 1 | |a Rechnungswesen |0 (DE-588)4048732-5 |D s |
| 689 | 0 | |5 DE-604 | |
| 689 | 1 | 0 | |a Kostenrechnung |0 (DE-588)4032592-1 |D s |
| 689 | 1 | 1 | |a Management |0 (DE-588)4037278-9 |D s |
| 689 | 1 | |8 4\p |5 DE-604 | |
| 689 | 2 | 0 | |a Kostenrechnung |0 (DE-588)4032592-1 |D s |
| 689 | 2 | 1 | |a Management Accounting |0 (DE-588)4125415-6 |D s |
| 689 | 2 | |8 5\p |5 DE-604 | |
| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024998127&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-024998127 | ||
| 883 | 1 | |8 1\p |a cgwrk |d 20201028 |q DE-101 |u https://d-nb.info/provenance/plan#cgwrk | |
| 883 | 1 | |8 2\p |a cgwrk |d 20201028 |q DE-101 |u https://d-nb.info/provenance/plan#cgwrk | |
| 883 | 1 | |8 3\p |a cgwrk |d 20201028 |q DE-101 |u https://d-nb.info/provenance/plan#cgwrk | |
| 883 | 1 | |8 4\p |a cgwrk |d 20201028 |q DE-101 |u https://d-nb.info/provenance/plan#cgwrk | |
| 883 | 1 | |8 5\p |a cgwrk |d 20201028 |q DE-101 |u https://d-nb.info/provenance/plan#cgwrk | |
Datensatz im Suchindex
| _version_ | 1804149109751283712 |
|---|---|
| adam_text | Titel: Management and cost accounting
Autor: Drury, Colin
Jahr: 2012
CONTENTS
Preface xiii Direct and indirect costs 24
About the author xix Period and product costs 27
Acknowledgements xx Cost behaviour 29
Walk through tour xxiv Relevant and irrelevant costs and revenues 32
Avoidable and unavoidable costs 32
Sunk costs 33
PART ONE Opportunity costs 33
Introduction to management and Incremental and marginal costs 35
cost accounting 2
The cost and management accounting information
system 36
Summary 36
Key terms and concepts 37
1 Introduction to management
accounting 4 Recommended reading 38
The users of accounting information 5 KeY examination points 38
Differences between management accounting and Assessment material 38
financial accounting 6 Review questions 39
The decision-making process 7 Review Problems 39
The impact of the changing business environment on
management accounting 9
Focus on customer satisfaction and new PART TWO
management approaches 13 Cost accumulation for inventory
valuation and profit
measurement 42
Management accounting and ethical behaviour 14
International convergence of management
accounting practices 15
Functions of management accounting 16
A brief historical review of management 3 Cost assignment 44
accounting 17
Summary of the contents of this book 18 Assignment of direct and indirect costs 45
Guidelines for using this book 19 Different costs for different purposes 46
Summary 19 Cost-benefit issues and cost systems design 47
Key terms and concepts 20 Assigning direct costs to cost objects 48
Key examination points 21 Plant-wide (blanket) overhead rates 49
Assessment material 21 Tne two-stage allocation process 50
Review questions 22 An illustration of the two-stage process for a
traditional costing system 52
An illustration of the two-stage process for an ABC
2 An introduction to cost terms and system 57
concepts 23 Extracting relevant costs for decision-making 60
Cost objects 23 Budgeted overhead rates 60
Manufacturing, merchandising and service Under- and over-recovery of overheads 62
organizations 24 Non-manufacturing overheads 63
Cost assignment in non-manufacturing Summary 118
organizations 63 Appendix 5.1: Losses in process and partially
The indirect cost assignment process 65 completed units 119
Summary 65 Key terms and concepts 123
Appendix 3.1: Inter-service department Key examination points 123
reallocations 67 Assessment material 123
Key terms and concepts 71 Review questions 123
Recommended readings 72 Review problems 124
Key examination points 72
Assessment material 73
Review questions 73
Review problems 73 Joint products and by-products 129
Methods of allocating joint costs 131
Irrelevance of joint cost allocations for
4 Accounting entries for a job costing decision making 136
system 80 Accounting for by-products 137
6 Joint and by-product costing 129
Summary 139
Key terms and concepts 140
Assessment material 140
Review questions 141
Review problems 141
Materials recording procedure 81
Pricing the issues of materials 82
Control accounts 83 Recommended reading 140
Recording the purchase of raw materials 84 Key examination points 140
Recording the issue of materials 87
Accounting procedure for labour costs 87
Accounting procedure for manufacturing
overheads 89
Non-manufacturing overheads 90 7 Income effects of alternative cost
Accounting procedures for jobs completed and accumulation systems 146
products sold 91
Costing profit and loss account 91 External and internal reporting 147
Job-order costing in service organizations 91 Variable costing 148
Interlocking accounting 92 Absorption costing 150
Accounting entries for a jit manufacturing system 93 Variable costing and absorption costing: a
Summary 95 comparison of their impact on profit 151
Key terms and concepts 96 Some arguments in support of variable costing 152
Recommended reading 97 Some arguments in support of absorption costing 154
Key examination points 97 Alternative denominator level measures 155
Assessment material 97 Summary 157
Review questions 97 Appendix 7.1: Derivation of the profit function for an
Review problems 98 absorption costing system 158
Key terms and concepts 160
Key examination points 160
5 Process costing 102 Assessment material 160
Review questions 160
Flow of production and costs in a process costing Review problems 161
system 102
Process costing when all output is fully
complete 104
Process costing with ending work in progress
partially complete 109
Beginning and ending work in progress of decision-making 166
uncompleted units 112
Partially completed output and losses in
process 117
Process costing in service organizations 117 Curvilinear cvp relationships 169
Batch/operating costing 118 Linear cvp relationships 170
PART THREE
Information for
8 Cost-volume-profit analysis 168
A numerical approach to cost-volume-profit A price-taking firm facing short-run product mix
analysis 172 decisions 233
The profit-volume ratio 173 A price-taking firm facing long-run product mix
Relevant range 174 decisions 234
Margin of safety 174 Surveys of practice relating to pricing
Constructing the break-even chart 174 decisions 236
Alternative presentation of cost-volume-profit Establishing target mark-up percentages 236
analysis 176 Limitations of cost-plus pricing 237
Multi-product cost-volume-profit analysis 178 Reasons for using cost-plus pricing 237
Operating leverage 180 Pricing policies 238
Cost-volume-profit analysis assumptions 183 Customer profitability analysis 239
The impact of information technology 184 Summary 241
Separation of semi-variable costs 184 Appendix 10.1: Calculating optimal selling prices
Summary 185 using differential calculus 242
Key terms and concepts 186 Key terms and concepts 244
Key examination points 186 Recommended reading 244
Assessment material 187 Key examination points 244
Review questions 187 Assessment material 244
Review problems 187 Review questions 245
Review problems 245
9 Measuring relevant costs and
revenues for decision-making 194 11 Activity-based costing 251
Identifying relevant costs and revenues 195 The need for a cost accumulation system in
Importance of qualitative/non-financial factors 195 generating relevant cost information for
Special pricing decisions 196 decision-making 252
Product mix decisions when capacity constraints Types of cost systems 252
exist 200 A comparison of traditional and ABC systems 253
Replacement of equipment - the irrelevance of past The emergence of ABC systems 254
costs 203 Volume-based and non-volume-based cost
Outsourcing and make or buy decisions 204 drivers 255
Discontinuation decisions 207 Designing ABC systems 257
Determining the relevant costs of direct Activity hierarchies 259
materials 209 Activity-based costing profitability analysis 260
Determining the relevant costs of direct labour 210 Resource consumption models 262
Summary 211 Cost versus benefits considerations 265
Appendix 9.1: The theory of constraints and Periodic review of an ABC database 265
throughput accounting 212 ABC in service organizations 265
Key terms and concepts 216 ABC cost management applications 267
Recommended reading 216 Summary 268
Key examination points 217 Key terms and concepts 270
Assessment material 217 Recommended reading 270
Review questions 217 Key examination points 270
Review problems 218 Assessment material 271
Review questions 271
Review problems 271
12 Decision-making under conditions of
risk and uncertainty 278
10 Pricing decisions and profitability
analysis 227
The role of cost information in pricing decisions 228
A price-setting firm facing short-run pricing
decisions 228 Risk and uncertainty 279
A price-setting firm facing long-run pricing Probability distributions and expected value 281
decisions 229 Measuring the amount of uncertainty 282
Attitudes to risk by individuals 283 Notes 345
Decision tree analysis 285 Key terms and concepts 346
Buying perfect and imperfect information 286 Recommended readings 346
Maximin. maximax and regret criteria 287 Key examination points 347
Risk reduction and diversification 289 Assessment material 347
Summary 290 Review questions 347
Key terms and concepts 291 Review problems 347
Recommended reading 291
Key examination points 291
Assessment material 292 PART FOUR
Review questions 292
Review problems 292
Information for planning, control
and performance measurement 356
13 Capital investment decisions: 15 The bua-getmg Drocess 358
appraisal methods 300
The strategic planning, budgeting and control
The opportunity cost of an investment 301 process 359
Compounding and discounting 302 The mu|tjp|e functlons of budgets 361
The concept of net present value 304 Conflicting roles of budgets 362
Calculating net present values 305 The budget penod 362
The internal rate of return 307 Administration of the budgeting process 363
Relevant cash flows 309 Stages jn the budgeting process 364
Timing of cash flows 310 A detaj|ed (||ustratlon 368
Comparison of net present value and internal rate of sales budget 370
return 310 Production budget and budgeted inventory levels 371
Techniques that ignore the time value of money 312 Djrect materials usage budget 371
Payback method 313 Direct materia|S purcr,ase budget 372
Accounting rate of return 316 Direct labour budget 372
The effect of performance measurement on capital Factory overhead budget 372
investment decisions 317 Selling and administration budget 373
Qualitative factors 318 Departmental budgets 374
Summary 320 Master budget 374
Note 321 Cash budgets 376
Key terms and concepts 321 Fjnai review 376
Recommended reading 322 Computerized budgeting 376
Key examination points 323 Activity-based budgeting 377
Assessment material 323 Tne budgeting pr0cess in non-profit-making
Review questions 323 organizations 380
Review problems 324 Zero-based budgeting 381
Criticisms of budgeting 383
Summary 384
Note 385
Key terms and concepts 385
Recommended reading 386
Capital rationing 330 Key examination points 386
Taxation and investment decisions 332 Assessment material 387
The effect of inflation on capital investment Review questions 387
appraisal 335 Review problems 387
Calculating risk-adjusted discount rates 337
Weighted average cost of capital 340 16 Management control systems 393
Sensitivity analysis 340
Initiation, authorization and review of projects 343 Control at different organizational levels 394
Summary 344 Different types of controls 394
14 Capital investment decisions: the
impact of capital rationing, taxation,
inflation and risk 329
Feedback and feed-forward controls 396 Difficulties in interpreting sales margin
Harmful side-effects of controls 397 variances 442
Advantages and disadvantages of different types of Reconciling budgeted profit and actual profit 442
controls 398 Standard absorption costing 442
Management accounting control systems 400 Volume variance 444
Responsibility centres 400 Volume efficiency variance 444
The nature of management accounting control Volume capacity variance 445
systems 402 Reconciliation of budgeted and actual profit for a
The controllability principle 403 standard absorption costing system 446
Setting financial performance targets and Summary 447
determining how challenging they Key terms and concepts 449
should be 407 Key examination points 450
Participation in the budgeting and target setting Assessment material 450
process 408 Review questions 450
Side-effects arising from using accounting Review problems 451
information for performance evaluation 409
Contingency theory 410
Alternative uses of management accounting 18 Standard costing and variance
information 411 analysis 2: further aspects 458
Summary 411
Notes 413
Key terms and concepts 413
Recommended reading 414
Key examination points 415
Assessment material 415
Review questions 415
Review problems 415
Recording standard costs in the accounts 458
Direct materials mix and yield variances 463
Sales mix and sales quantity variances 467
Ex post variance analysis 469
The investigation of variances 470
The role of standard costing when ABC has been
implemented 472
Summary 474
Key terms and concepts 475
17 Standard costing and variance Recommended reading 476
analysis 1 423 Key examination points 476
Assessment material 476
Review questions 477
Review problems 477
19 Divisional financial performance
measures 484
Operation of a standard costing system 424
Establishing cost standards 426
Purposes of standard costing 430
Variance analysis 431
Material variances 431
Material price variances 431
Material usage variance 434
Joint price usage variance 435 Divisional organizational structures 485
Total material variance 435 Advantages and disadvantages of
Wage rate variance 436 divisionalization 486
Labour efficiency variance 436 Prerequisites for successful divisionalization 486
Total labour variance 437 Distinguishing between the managerial and
Variable overhead variances 437 economic performance of the division 486
Variable overhead expenditure variance 438 Alternative divisional profit measures 488
Variable overhead efficiency variance 438 Surveys of practice 489
Similarities between materials, labour and overhead Return on investment 490
variances 438 Residual income 491
Fixed overhead expenditure or spending Economic value added (eva(tm)) 492
variance 439 Determining which assets should be included in the
Sales variances 439 investment base 492
Total sales margin variance 441 The impact of depreciation 494
Sales margin price variance 441 The effect of performance measurement on capital
Sales margin volume variance 441 investment decisions 495
Addressing the dysfunctional consequences of Business process re-engineering 553
short-term financial performance measures 497 Just-in-time systems 553
Summary 498 Quality cost management 557
Note 500 Environmental cost management 562
Key terms and concepts 500 Cost management and the value chain 564
Recommended reading 500 Summary 566
Key examination points 500 Key terms and concepts 569
Assessment material 501 Recommended reading 571
Review questions 501 Key examination points 571
Review problems 501 Assessment material 571
20 Transfer pricing in divisionalized
companies 509
Review questions 571
Review problems 572
22 Strategic management
accounting 578
Purpose of transfer pricing 509
Alternative transfer pricing methods 511
Market-based transfer prices 511 What is strategic management
Cost plus a mark-up transfer price 511 accounting? 578
Marginal/variable cost transfer prices 515 Surveys of strategic management accounting
Full cost transfer prices without a mark-up 516 practices 582
Negotiated transfer prices 516 The balanced scorecard 584
Marginal/variable cost plus opportunity cost transfer Summary 596
prices 517 Key terms and concepts 597
Comparison of cost-based transfer pricing Recommended reading 598
methods 517 Key examination points 598
Proposals for resolving transfer pricing Assessment material 598
conflicts 518 Review questions 599
Domestic transfer pricing recommendations 521 Review problems 599
International transfer pricing 523
Summary 525
Appendix 20.1: Economic theory of transfer PART SIX
Pricing 526 The application of quantitative
Notes 532
methods to management
accounting 606
Key terms and concepts 532
Recommended reading 532
Key examination points 532
Assessment material 532 23 Cost estimation and cost
Review questions 533 behaviour 608
Review problems 533
General principles applying to estimating cost
functions 609
PART P1WE Cost estimation methods 610
Strategic cost management and
strategic management
Tests of reliability 615
Relevant range and non-linear cost functions 617
A summary of the steps involved in estimating cost
accounting 540 functions 618
Cost estimation when the learning effect is
21 Strategic cost management 542
present 619
Estimating incremented hours and incremental
Life-cycle costing 543 cost 622
Target costing 544 Summary 622
Kaizen costing 549 Appendix 23.1: Multiple regression analysis 624
Activity-based management 549 Key terms and concepts 624
Benchmarking 553 Recommended reading 625
Key examination points 625 Key terms and concepts 648
Assessment material 625 Recommended reading 648
Review questions 626 Key examination points 648
Review problems 626 Assessment material 649
24 Quantitative models for the planning
and control of inventories 632
Review questions 649
Review problems 649
25 The application of linear programming
to management accounting 655
Why do firms hold inventories? 633
Relevant costs for quantitative models under
conditions of certainty 634 Linear programming 656
Determining the economic order quantity 634 Graphical method 657
Assumptions of the eoq formula 637 Simplex method 662
Application of the eoq model in determining the Uses of linear programming 665
optimum batch size for a production run 637 Summary 667
Quantity discounts 638 Key terms and concepts 668
Determining when to place the order 640 Key examination points 668
Uncertainty and safety stocks 640 Assessment material 669
The use of probability theory for determining safety Review questions 669
stocks 641 Review problems 669
Control of inventory through classification 643
Other factors influencing the choice of order Case studies 676
quantity 644 Bibliography 681
Materials requirement planning 645 Glossary 687
Just-in-time (jit) purchasing arrangements 645 Appendices 697
Summary 646 Answers to review problems 702
Note 648 Index 775
|
| any_adam_object | 1 |
| author | Drury, Colin 1944-2019 |
| author_GND | (DE-588)171125568 |
| author_facet | Drury, Colin 1944-2019 |
| author_role | aut |
| author_sort | Drury, Colin 1944-2019 |
| author_variant | c d cd |
| building | Verbundindex |
| bvnumber | BV040141190 |
| classification_rvk | QP 800 |
| ctrlnum | (OCoLC)796229791 (DE-599)BVBBV040141190 |
| discipline | Wirtschaftswissenschaften |
| edition | 8. ed. |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>02416nam a2200553zc 4500</leader><controlfield tag="001">BV040141190</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20120927 </controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">120518s2012 ad|| |||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9781408041802</subfield><subfield code="9">978-1-4080-4180-2</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)796229791</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV040141190</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-N2</subfield><subfield code="a">DE-521</subfield><subfield code="a">DE-573</subfield><subfield code="a">DE-526</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QP 800</subfield><subfield code="0">(DE-625)141940:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Drury, Colin</subfield><subfield code="d">1944-2019</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)171125568</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Management and cost accounting</subfield><subfield code="c">Colin Drury</subfield></datafield><datafield tag="250" ind1=" " ind2=" "><subfield code="a">8. ed.</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Hampshire [u.a.]</subfield><subfield code="b">Cengage Learning</subfield><subfield code="c">2012</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">XXII, 783 S.</subfield><subfield code="b">Ill., graph. Darst.</subfield><subfield code="e">Beil. (1 Faltbl.)</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Cost accounting</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Management</subfield><subfield code="0">(DE-588)4037278-9</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Rechnungswesen</subfield><subfield code="0">(DE-588)4048732-5</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Kostenrechnung</subfield><subfield code="0">(DE-588)4032592-1</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Management Accounting</subfield><subfield code="0">(DE-588)4125415-6</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="655" ind1=" " ind2="7"><subfield code="8">1\p</subfield><subfield code="0">(DE-588)4151278-9</subfield><subfield code="a">Einführung</subfield><subfield code="2">gnd-content</subfield></datafield><datafield tag="655" ind1=" " ind2="7"><subfield code="8">2\p</subfield><subfield code="0">(DE-588)4143389-0</subfield><subfield code="a">Aufgabensammlung</subfield><subfield code="2">gnd-content</subfield></datafield><datafield tag="655" ind1=" " ind2="7"><subfield code="8">3\p</subfield><subfield code="0">(DE-588)4123623-3</subfield><subfield code="a">Lehrbuch</subfield><subfield code="2">gnd-content</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Management</subfield><subfield code="0">(DE-588)4037278-9</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Rechnungswesen</subfield><subfield code="0">(DE-588)4048732-5</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="689" ind1="1" ind2="0"><subfield code="a">Kostenrechnung</subfield><subfield code="0">(DE-588)4032592-1</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2="1"><subfield code="a">Management</subfield><subfield code="0">(DE-588)4037278-9</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2=" "><subfield code="8">4\p</subfield><subfield code="5">DE-604</subfield></datafield><datafield tag="689" ind1="2" ind2="0"><subfield code="a">Kostenrechnung</subfield><subfield code="0">(DE-588)4032592-1</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="2" ind2="1"><subfield code="a">Management Accounting</subfield><subfield code="0">(DE-588)4125415-6</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="2" ind2=" "><subfield code="8">5\p</subfield><subfield code="5">DE-604</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">HBZ Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024998127&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-024998127</subfield></datafield><datafield tag="883" ind1="1" ind2=" "><subfield code="8">1\p</subfield><subfield code="a">cgwrk</subfield><subfield code="d">20201028</subfield><subfield code="q">DE-101</subfield><subfield code="u">https://d-nb.info/provenance/plan#cgwrk</subfield></datafield><datafield tag="883" ind1="1" ind2=" "><subfield code="8">2\p</subfield><subfield code="a">cgwrk</subfield><subfield code="d">20201028</subfield><subfield code="q">DE-101</subfield><subfield code="u">https://d-nb.info/provenance/plan#cgwrk</subfield></datafield><datafield tag="883" ind1="1" ind2=" "><subfield code="8">3\p</subfield><subfield code="a">cgwrk</subfield><subfield code="d">20201028</subfield><subfield code="q">DE-101</subfield><subfield code="u">https://d-nb.info/provenance/plan#cgwrk</subfield></datafield><datafield tag="883" ind1="1" ind2=" "><subfield code="8">4\p</subfield><subfield code="a">cgwrk</subfield><subfield code="d">20201028</subfield><subfield code="q">DE-101</subfield><subfield code="u">https://d-nb.info/provenance/plan#cgwrk</subfield></datafield><datafield tag="883" ind1="1" ind2=" "><subfield code="8">5\p</subfield><subfield code="a">cgwrk</subfield><subfield code="d">20201028</subfield><subfield code="q">DE-101</subfield><subfield code="u">https://d-nb.info/provenance/plan#cgwrk</subfield></datafield></record></collection> |
| genre | 1\p (DE-588)4151278-9 Einführung gnd-content 2\p (DE-588)4143389-0 Aufgabensammlung gnd-content 3\p (DE-588)4123623-3 Lehrbuch gnd-content |
| genre_facet | Einführung Aufgabensammlung Lehrbuch |
| id | DE-604.BV040141190 |
| illustrated | Illustrated |
| indexdate | 2024-07-10T00:17:48Z |
| institution | BVB |
| isbn | 9781408041802 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-024998127 |
| oclc_num | 796229791 |
| open_access_boolean | |
| owner | DE-N2 DE-521 DE-573 DE-526 |
| owner_facet | DE-N2 DE-521 DE-573 DE-526 |
| physical | XXII, 783 S. Ill., graph. Darst. Beil. (1 Faltbl.) |
| publishDate | 2012 |
| publishDateSearch | 2012 |
| publishDateSort | 2012 |
| publisher | Cengage Learning |
| record_format | marc |
| spelling | Drury, Colin 1944-2019 Verfasser (DE-588)171125568 aut Management and cost accounting Colin Drury 8. ed. Hampshire [u.a.] Cengage Learning 2012 XXII, 783 S. Ill., graph. Darst. Beil. (1 Faltbl.) txt rdacontent n rdamedia nc rdacarrier Cost accounting Management (DE-588)4037278-9 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Kostenrechnung (DE-588)4032592-1 gnd rswk-swf Management Accounting (DE-588)4125415-6 gnd rswk-swf 1\p (DE-588)4151278-9 Einführung gnd-content 2\p (DE-588)4143389-0 Aufgabensammlung gnd-content 3\p (DE-588)4123623-3 Lehrbuch gnd-content Management (DE-588)4037278-9 s Rechnungswesen (DE-588)4048732-5 s DE-604 Kostenrechnung (DE-588)4032592-1 s 4\p DE-604 Management Accounting (DE-588)4125415-6 s 5\p DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024998127&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 2\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 3\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 4\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 5\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Drury, Colin 1944-2019 Management and cost accounting Cost accounting Management (DE-588)4037278-9 gnd Rechnungswesen (DE-588)4048732-5 gnd Kostenrechnung (DE-588)4032592-1 gnd Management Accounting (DE-588)4125415-6 gnd |
| subject_GND | (DE-588)4037278-9 (DE-588)4048732-5 (DE-588)4032592-1 (DE-588)4125415-6 (DE-588)4151278-9 (DE-588)4143389-0 (DE-588)4123623-3 |
| title | Management and cost accounting |
| title_auth | Management and cost accounting |
| title_exact_search | Management and cost accounting |
| title_full | Management and cost accounting Colin Drury |
| title_fullStr | Management and cost accounting Colin Drury |
| title_full_unstemmed | Management and cost accounting Colin Drury |
| title_short | Management and cost accounting |
| title_sort | management and cost accounting |
| topic | Cost accounting Management (DE-588)4037278-9 gnd Rechnungswesen (DE-588)4048732-5 gnd Kostenrechnung (DE-588)4032592-1 gnd Management Accounting (DE-588)4125415-6 gnd |
| topic_facet | Cost accounting Management Rechnungswesen Kostenrechnung Management Accounting Einführung Aufgabensammlung Lehrbuch |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024998127&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT drurycolin managementandcostaccounting |