Part I Fundamentals and Cost-Accumulation Systems

1. The Changing Role of Managerial Accounting in a Dynamic Business Environment
2. Basic Cost Management Concepts and Accounting for Mass Customization Operations
3. Product Costing and Cost Accumulation in a Batch Production Environment
4. Process Costing and Hybrid Product-Costing Systems

Part II Cost Management Systems, Activity-Based Costing, and Activity-Based Management

5. Activity-Based Costing
6. Activity-Based Management and Cost Management Tools

Part III Planning, Control, and Cost Management Systems

7. Activity Analysis, Cost Behavior, and Cost Estimation
8. Cost-Volume-Profit Analysis
9. Profit Planning, Activity-Based Budgeting, and e-Budgeting
10. Standard Costing, Operational Performance Measures, and the Balanced Scorecard
11. Flexible Budgeting and the Management of Overhead and Support Activity Cost
12. Responsibility Accounting, Quality Control, and Environmental Cost Management
13. Investment Centers and Transfer Pricing

Part IV Using Accounting Information in Decision Making

14. Decision Making: Relevant Costs and Benefits
15. Target Costing and Cost Analysis for Pricing Decisions
16. Capital Expenditure Decisions

Part V Selected Topics for Further Study

17. Absorption, Variable, and Throughput Costing
18. Allocation of Support Activity Costs and Joint Costs

Appendix I: The Sarbanes-Oxley Act, Internal Controls, and Management Accounting

Appendix II: Compound Interest and the Concept of Present Value

Appendix III: Inventory Management

References for “In Their Own Words”

Detailed TOC (80.0K)