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Table of Contents
Part Oneâ€”Cost Accounting Fundamentals
Chapter 1 â€“ Management Accountants: Their Vital Role in Strategic and Operating Decisions
Chapter 2 â€“ An Introduction to Cost Terms and Purposes
Chapter 3 â€“ Cost-Volume-Profit Analysis
Chapter 4 â€“ Job Costing
Chapter 5 â€“ Activity-Based Costing and Activity-Based Management
Part Twoâ€”Tools for Planning and Control
Chapter 6 â€“ Master Budget and Responsibility Accounting
Chapter 7 â€“ Flexible Budgets, Variances, and Management Control: I
Chapter 8 â€“ Flexible Budgets, Variances, and Management Control: II
Chapter 9 â€“ Income Effects of Denominator Level on Inventory Valuation
Part Threeâ€”Cost Information for Decisions
Chapter 10 â€“ Quantitative Analyses of Cost Functions
Chapter 11 â€“ Decision Making and Relevant Information
Chapter 12 â€“ Pricing Decisions, Product Profitability Decisions, and Cost Management
Chapter 13 â€“ Strategy, Balanced Scorecard, and Strategic Profitability Analysis
Part Fourâ€”Cost Allocation and Revenues
Chapter 14 â€“ Cost Allocation
Chapter 15 â€“ Cost Allocation: Joint Products and Byproducts
Chapter 16 â€“ Revenues, Sales Variances, and Customer Profitability Analysis
Chapter 17 â€“ Process Costing
Part Fiveâ€”Quality and JIT
Chapter 18 â€“Scrap
Chapter 19 â€“ Cost Management: Quality, Time, and the Theory of Constraints
Chapter 20 â€“ Supply-Chain Strategies: JIT, MRP, and Backflush Costing
Part Sixâ€”Capital Budgeting
Chapter 21 â€“ Capital Budgeting: Methods of Investment Analysis
Chapter 22 â€“ Capital Budgeting: A Closer Look
Part Sevenâ€”Management Control Systems
Chapter 23 â€“ Management Control Systems, Transfer Pricing, and Multinational Considerations
Chapter 24 â€“ Performance Measurement, Compensation, and Multinational Considerations
Appendix A â€“ Notes on Compound Interest and Interest TTables
Appendix B â€“ Cost Accounting in Professional Examinations