Chapter 1 The Changing Role of Managerial Accounting in a Dynamic Business Environment Chapter 2 Basic Cost Management Concepts and Accounting for Mass Customization Operations Chapter 3 Product Costing and Cost Accumulation in a Batch Production Environment Chapter 3 Appendix Different Overhead Rates under Plantwide, Departmental, and Activity-Based Costing Systems Chapter 4 Process Costing and Hybrid Product-Costing Systems Chapter 4 Appendix Process Costing in Sequential Production Departments Chapter 5 Activity-Based Costing and Cost Management Systems Chapter 6 Activity-Based Management and Today's Advanced Manufacturing Environment Chapter 7 Activity Analysis, Cost Behavior, and Cost Estimation Chapter 7 Appendix Finding the Least-Squares Regression Estimates Chapter 8 Cost-Volume-Profit Analysis Chapter 8 Appendix Effect of Income Taxes Chapter 9 Profit Planning, Activity-Based Budgeting, and e-Budgeting Chapter 9 Appendix Inventory Management Chapter 10 Standard Costing and Performance Measures for Today's Manufacturing Environment Chapter 10 Appendix Use of Standard Costs for Product Costing Chapter 11 Flexible Budgeting and the Management of Overhead and Support Activity Costs Chapter 11 Appendix A Standard Costs and Product Costing Chapter 11 Appendix B Sales Variances Chapter 12 Responsibility Accounting and Total Quality Management Chapter 13 Investment Centers and Transfer Pricing Chapter 14 Decision Making: Relevant Costs and Benefits Chapter 14 Appendix Linear Programming Chapter 15 Target Costing and Cost Analysis for Pricing Decisions Chapter 16 Capital Expenditure Decisions: An Introduction Chapter 16 Appendix Future Value and Present Value Tables Chapter 17 Further Aspects of Capital Expenditure Decisions Chapter 17 Appendix Impact of Inflation Chapter 18 Allocation of Support Activity Costs and Joint Costs Chapter 18 Appendix Reciprocal-Services Method Chapter 19 Absorption, Variable and Throughput Costing Chapter 19 Appendix Effect of the Volume Variance under Absorption and Variable Costing | 
2002 McGraw-Hill Higher Education