COST AND MANAGEMENT ACCOUNTING COLIN DRURY PDF

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COLIN DRURY Management and Cost Accounting, eighth edition. The eighth edition of Colin Drury's Management and Cost Accounting text is accompanied by. And Management Accounting An Introduction [PDF] [EPUB] COLIN DRURY Management and. Cost Accounting, eighth edition The eighth edition of Colin Drury. colin drury - mim - colin drury management and cost accounting, eighth edition accounting 8th computerescue.info free pdf download now!!! source #2: drury cost and.


Cost And Management Accounting Colin Drury Pdf

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GMT PDF: management and cost accounting drury 7th edition Management Accounting For. Business Colin Drury 4th Edition drury cost and management. COLIN. DRURY. COST AND MANAGEMENT. ACCOUNTING. AN INTRODUCTION. EIGHTH EDITION visit the Website at computerescue.info CENGAGE. Cost and. Management. Accounting. Eighth Edition. Students'. Manual. Colin Drury. Australia • Brazil Income effects of alternative cost accumulation systems .

The accountant can easily determine the variable manufacturing cost per unit for any given product or package by using current prices and yields. Costs that are not pure variable are classified as fixed, but they, too, will vary if significant changes in volume occur.

There will be varying degrees of sensitivity to volume changes among these costs, ranging from a point just short of pure variable to an extremely fixed type of expense which has no relationship to volume. The reason for differentiating between fixed and variable so emphatically is because variable cost spending requires no decision; it is dictated by volume.

Fixed costs, on the other hand, require a management judgment and decision to increase or decrease the spending. Sugar is an example of a pure variable cost. Each change in volume will automatically bring a change in the sugar cost; only the yield can be controlled. Route salesmen's salaries would be an example of a fixed cost that is fairly sensitive to volume, but not pure variable.

As volume changes, pressure will be felt to increase or decrease this expense, but management must make the decision; the change in cost level is not automatic. Depreciation charges for plant would be an example of a relatively extreme fixed cost. Very large increases in volume can usually be realized before this type of cost is pressured to change. In both cases of fixed cost, a decision from management is required to increase or decrease the cost.

It is this dilemma that management is constantly facing: to withstand the pressure to increase or be ready to decrease when the situation demands it. It would be a mistake to set a standard variable cost for items like route salesmen's salaries or depreciation, based on past performance, because they must constantly be evaluated for better and more efficient methods of doing the task.

Advertising is the only cost element not fitting the explanation of a variable cost given in the first paragraph. Advertising costs are set by management decision rather than being an "automatic" cost Colin Drury, Management and Cost Accounting — Boston Creamery item like sugar or packaging. In this sense, advertising is like route salesmen's expense.

This management decision, therefore, has transformed advertising into an expense which is treated as variable for profit planning purposes. Following is an example of the four-step approach to one-year profit planning.

The first step in planning is to develop a unit standard cost for each element of variable cost, by product and package size. Examples of two different packages for one product are shown below. As already pointed out, the accountant can do this by using current prices and yields for material costs and current allowance rates for marketing costs.

After the total unit variable cost has been developed, this amount is subtracted from the selling price to arrive at a standard marginal contribution per unit, by product and package type.

Much thought should be given in forecasting a realistic sales level and product mix.

Management and Cost Accounting

Consideration should be given to the number of days in a given period, as well as to the number of Fridays and Mondays, as these are two of the heaviest days and will make a difference in the sales forecast. It is here that good planning makes for a profitable operation.

The number of routes needed for both winter and summer volume is planned. The level of manufacturing payroll is set.

Because this system is based on a one-year time frame, manufacturing labor is considered to be a fixed cost. The level of the manufacturing work force is not really variable until a time frame longer than one year is adopted.

Insurance and taxes are budgeted, and so on.

Table of contents

After Step 4 has been performed, it may be necessary to return to Step 3 and make adjustments to some of the costs that are discretionary in nature. By combining our marginal contribution developed in Step 1 with our sales forecast from Step 2, we arrive at a total marginal contribution by month. To illustrate the control system, we will take the month of January and assume the level of sales activity for the month to be , litres, as shown below.

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Cost and management accounting by colin drury

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Cost and management accounting by colin drury

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By combining our marginal contribution developed in Step 1 with our sales forecast from Step 2, we arrive at a total marginal contribution by month.

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