COST ACCOUNTING: A MANAGERIAL EMPHASIS

1. The Manager and Management Accounting
2. An Introduction to Cost Terms and Purposes
3. Cost—Volume—Profit Analysis
4. Job Costing
5. Activity-Based Costing and Activity-Based Management
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
10. Determining How Costs Behave
11. Decision Making and Relevant Information
12. Strategy, Balanced Scorecard, and Strategic Profitability Analysis
13. Pricing Decisions and Cost Management
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
18. Spoilage, Rework, and Scrap
19. Balanced Scorecard: Quality and Time
20. Inventory Management, Just-in-Time, and Simplified Costing Methods
21. Capital Budgeting and Cost Analysis
22. Management Control Systems, Transfer Pricing, and Multinational Considerations
23. Performance Measurement, Compensation, and Multinational Considerations