目次

Chapter 1. Accounting as a Tool for Management 2 Topic Focus 1: C&C Sports, Managerial Accounting Context 35 Chapter 2. Cost Behavior and Cost Estimation 44 Chapter 3. Cost–Volume–Profit Analysis and Pricing Decisions 80 Chapter 4. Product Costs and Job Order Costing 126 Topic Focus 2: Process Costing 179 Topic Focus 3: Variable and Absorption Costing 199 Chapter 5. Planning and Forecasting 216 Chapter 6. Performance Evaluation: Variance Analysis 286 Topic Focus 4: Standard Costing Systems 339 Chapter 7. Activity–Based Costing and Activity–Based Management 358 Topic Focus 5: Customer Profi tability 409 Chapter 8. Using Accounting Information to Make Managerial Decisions 426 Chapter 9. Capital Budgeting 482 Chapter 10. Decentralization and Performance Evaluation 530 Chapter 11. Performance Evaluation Revisited: A Balanced Approach 580 Chapter 12. Financial Statement Analysis 620 Chapter 13. Statement of Cash Flows 672