目次

Cost Concepts for Decision–Makers 1 Managerial Accounting  2 Job Order Costing 3 Process Costing 4 Activity–Based Costing Decision–Making Concepts 5 Cost–Volume–Profit 6 Cost–Volume–Profit Analysis: Additional Issues 7 Incremental Analysis 8 Pricing Planning and Control Concepts 9 Budgetary Planning 10 Budgetary Control and Responsibility Accounting 11 Standard Costs and Balanced Scorecard 12 Planning for Capital Investments Performance Evaluation Concepts 13 Statement of Cash Flows 14 Financial Statement Analysis APPENDICES A Time Value of Money A–1 B Standards of Ethical Conduct for Management Accountants B–1 Cases for Managerial Decision–Making CA–1 COMPANY INDEX I–1 SUBJECT INDEX I–3