Table of Contents

Part 1. Cost Accounting Fundamentals
1. The Accountant’s Role in the Organization
2. An Introduction to Cost Terms and Purposes
3. Cost-Volume Profit Analysis
4. Job Costing
5. Activity-Based Costing and Activity-Based Management

Part 2. Tools for Planning and Control
6. Master Budget and Responsibility Accounting
7. Flexible Budgets, Direct-Cost Variances, and Management Control
8. Flexible Budgets, Overhead-Cost Variances, and Management Control
9. Inventory Costing and Capacity Analysis

Part 3. Cost Information for Decisions
10. Determining How Costs Behave
11. Decision-Making and Relevant Information
12. Pricing Decisions and Cost Management

Part 4. Cost Allocation and Revenues
13. Strategy, Balanced Scorecard, and Strategic Profitability Analysis
14. Cost Allocation, Customer-Profitability Analysis, and Sales-Variance Analysis
15. Allocation of Support Department Costs, Common Costs and Revenues
16. Cost Allocation: Joint Products and Byproducts
17. Process Costing

Part 5. Quality and JIT
18. Spoilage, Rework, and Scrap
19. Balanced Scorecard: Quality, Time, and the Theory of Constraints
20. Inventory Management, Just-in-Time, and Simplified Costing Methods

Part 6. Investment Decisions and Management Control Systems
21. Capital Budgeting and Cost Analysis
22. Management Control Systems, Transfer Pricing, and Multinational Considerations
23. Performance Measurement, Compensation, and Multinational Considerations