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: Activity-Based Costing: An Introduction 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, Operational Performance Measures and the Balanced Scorecard 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, Quality Control and Environmental Cost 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 Chapter 16 Appendix A: Future Value and Present Value Tables Chapter 16 Appendix B: Impact of Inflation Chapter 17: Absorption, Variable and Throughput Costing Chapter 17 Appendix: Effect of the Volume Variance under Absorption and Variable Costing Chapter 18: Allocation of Support Activity Costs and Joint Costs Chapter 18 Appendix: Reciprocal-Services Method Appendix I: Compound Interest and the Concept of Present Value Appendix II: References for Management Accountants: In Their Own Words Glossary Photo Credits Index of Companies and Organizations Index of Subjects | 
2005 McGraw-Hill Higher Education