Table of Content
1. The Accountant's Role in the Organization 2. An Introduction to Cost Terms and Purposes 3. Cost-Volume Profit Analysis 4. Job Costing 5. Activity-Based Costing and Activity-Based Management 6. Master Budget and Responsibility Accounting 7. Flexible Budgets, Direct-Cost Variances, and Management Control 8. Flexible Budgets, Overhead-Cost Variances, and Management Control 9. Inventory Costing and Capacity Analysis 10. Determining How Costs Behave 11. Decision-Making and Relevant Information 12. Pricing Decisions and Cost Management 13. Strategy, Balanced Scorecard, and Strategic Profitability Analysis 14. Cost Allocation, Customer-Profitability Analysis, and Sales-Variance Analysis 15. Allocation of Support Department Costs, Common Costs and Revenues 16. Cost Allocation: Joint Products and Byproducts 17. Process Costing 18. Spoilage Rework, and Scrap 19. Balanced Scorecard: Quality, Time, and the Theory of Constraints 20. Inventory Management, Just-in-Time, and Simplified Costing Methods 21. Capital Budgeting and Cost Analysis 22. Management Control Systems, Transfer Pricing, and Multinational Considerations 23. Performance Measurement, Compensation, and Multinational Considerations
