臆乘[善本]:一卷

Table Of Contents:
I Fundamentals and Cost-Accumulation Systems

The Changing Role of Managerial Accounting in a Dynamic Business Environment 2(32)

Basic Cost Management Concepts and Accounting for Mass Customization Operations 34(42)

Product Costing and Cost Accumulation in a Batch Production Environment 76(58)

Process Costing and Hybrid Product-Costing Systems 134(38)
II Cost Management Systems, Activity-Based Costing, and Activity-Based Management

Activity-Based Costing and Cost Management Systems 172(52)

Activity-Based Management and Today's Advanced Manufacturing Environment 224(48)
III Planning, Control, and Cost Management Systems

Activity Analysis, Cost Behavior, and Cost Estimation 272(46)

Cost-Volume-Profit Analysis 318(50)

Profit Planning, Activity-Based Budgeting, and e-Budgeting 368(62)

Standard Costing and Performance Measures for Today's Manufacturing Environment 430(48)

Flexible Budgeting and the Management of Overhead and Support Activity Costs 478(44)

Responsibility Accounting and Total Quality Management 522(36)

Investment Centers and Transfer Pricing 558(42)
IV Using Accounting Information in Decision Making

Decision Making: Relevant Costs and Benefits 600(54)

Target Costing and Cost Analysis for Pricing Decisions 654(46)

Capital Expenditure Decisions: An Introduction 700(40)

Further Aspects of Capital Expenditure Decisions 740(42)
V Selected Topics for Further Study

Allocation of Support Activity Costs and Joint Costs 782(28)

Absorption, Variable, and Throughput Costing 810(24)
Glossary 834(11)
Photo Credits 845(1)
References for Management Accountants: In Their Own Words 846(4)
Index of Companies and Organizations 850(2)
Index of Subjects 852