Table of Contents:

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 and Cost Management Systems

6. Activity-Based Manaqement and Today's Advanced Manufacturing

Environment



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 Costs

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: Compound Interest and the Concept of Present Value

References for ManagementAccountants: In Their Own Words

Glossary

Photo Credits

Index of Companies and Organizations

Index of Subjects