Table of Contents

Part I. Introduction to Cost Management

		1			Cost Management: An Overview
		2			Strategic Analysis and Strategic Cost Management
		3			Basic Cost Concepts

Part II. Contemporary Cost Management

		4			Activity-Based Costing and Management
		5			Target Costing, Theory of Constraints, and Life Cycle Costing
		6			Total Quality Management

Part III. Management Planning and Decision Making

		7			Cost Estimation
		8			Cost-Volume-Profit Analysis
		9			Strategy and the Master Budget
		10			Decision Making with Relevant Costs and Strategic Analysis
		11			Capital Budgeting

Part IV. Cost Management Systems

		12			Job Costing
		13			Process Costing
		14			Cost Allocation: Service Departments and Joint Product Costs

Part V. Operational Control

		15			The Flexible Budget and Standard Costing: Direct Materials and Direct Labor
		16			Standard Costing: Factory Overhead
		17			Managing Marketing Effectiveness, Productivity, and Customer Profitability

Part VI. Management Control

		18			Management Control and Strategic Performance Measurement
		19			Strategic Investment Units and Transfer Pricing
		20			Management Compensation and Business Valuation