内容

目次

1. The Accountant's Role in the Organization 2. An Introduction toCost Terms and Purposes 3. Cost-Volume Profit Analysis 4. Job Costing 5.Activity-Based Costing and Activity-Based Management 6. Master Budget andResponsibility Accounting 7. Flexible Budgets, Direct-Cost Variances, andManagement Control 8. Flexible Budgets, Overhead-Cost Variances, andManagement Control 9. Inventory Costing and Capacity Analysis 10.Determining How Costs Behave 11. Decision-Making and Relevant Information12. Pricing Decisions and Cost Management 13. Strategy, Balanced Scorecard,and Strategic Profitability Analysis 14. Cost Allocation,Customer-Profitability Analysis, and Sales-Variance Analysis 15. Allocationof Support Department Costs, Common Costs and Revenues 16. Cost Allocation:Joint Products and Byproducts 17. Process Costing 18. Spoilage Rework, andScrap 19. Balanced Scorecard: Quality, Time, and the Theory of Constraints20. Inventory Management, Just-in-Time, and Simplified Costing Methods 21.Capital Budgeting and Cost Analysis 22. Management Control Systems, TransferPricing, and Multinational Considerations 23. Performance Measurement,Compensation, and Multinational Considerations