PART ONE INTRODUCTION TO STRATEGY, COST MANAGEMENT, AND COST SYSTEMS |
Chapter 1 | Cost Management and Strategy |
Chapter 2 | Implementing Strategy: The Value Chain, the Balanced Scorecard, and the Strategy Map |
Chapter 3 | Basic Cost Management Concepts |
Chapter 4 | Job Costing |
Chapter 5 | Activity-Based Costing and Customer Profitability Analysis |
Chapter 6 | Process Costing |
Chapter 7 | Cost Allocation: Departments, Joint Products, and By-Products |
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PART TWO PLANNING AND DECISION MAKING |
Chapter 8 | Cost Estimation |
Chapter 9 | Short-Term Profit Planning: Cost-Volume-Profit (CVP) Analysis |
Chapter 10 | Strategy and the Master Budget |
Chapter 11 | Decision Making with a Strategic Emphasis |
Chapter 12 | Strategy and the Analysis of Capital Investments |
Chapter 13 | Cost Planning for the Product Life Cycle: Target Costing, Theory of Constraints, and Strategic Pricing |
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PART THREE OPERATIONAL-LEVEL CONTROL |
Chapter 14 | Operational Performance Measurement: Sales, Direct-Cost Variances, and the Role of Nonfinancial Performance Measures |
Chapter 15 | Operational Performance Measurement: Indirect-Cost Variances and Resource-Capacity Management |
Chapter 16 | Operational Performance Measurement: Further Analysis of Productivity and Sales |
Chapter 17 | The Management and Control of Quality |
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PART FOUR MANAGEMENT-LEVEL CONTROL |
Chapter 18 | Strategic Performance Measurement: Cost Centers, Profit Centers, and the Balanced Scorecard |
Chapter 19 | Strategic Performance Measurement: Investment Centers |
Chapter 20 | Management Compensation, Business Analysis, and Business Valuation |
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GLOSSARY |
INDEX |