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