内容

目次

1. Management Accounting: Information that Creates Value. 2. AFramework for Management Accounting and Control Systems. 3. Cost ManagementConcepts and Cost Behavior. 4. Traditional Cost Management Systems. 5.Activity-Based Cost Management Systems. 6. Using Management AccountingInformation for Activity and Process Decisions. 7. Using ManagementAccounting Information for Pricing and Product Planning. 8. Using ManagementAccounting Information for Investment Decisions. 9. Management Accountingand Control Systems for Strategic Purposes: Assessing Performance over theEntire Value Chain. 10. Motivating Behavior in Management Accounting andControl Systems. 11. Using Budgets to Achieve Organizational Objectives.12. Organizational Design, Responsibility Centers, and Financial Control.