目次

Chapter 1 Managerial Accounting in the Information Age 3 Chapter 2 Job–Order Costing for Manufacturing and Service Companies 37 Chapter 3 Process Costing 85 Chapter 4 Cost–Volume–Profit Analysis 121 Chapter 5 Variable Costing 173 Chapter 6 Cost Allocation and Activity–Based Costing 205 Chapter 7 The Use of Cost Information in Management Decision Making 257 Chapter 8 Pricing Decisions, Analyzing Customer Profitability, and Activity–Based Pricing 297 Chapter 9 Capital Budgeting and Other Long–Run Decisions 329 Chapter 10 Budgetary Planning and Control 371 Chapter 11 Standard Costs and Variance Analysis 417 Chapter 12 Decentralization and Performance Evaluation 453 Chapter 13 ONLINE ONLY – Statement of Cash Flows 501 Chapter 14 ONLINE ONLY – Analyzing Financial Statements: A Managerial Perspective 535 Glossary G–1 Index I–1