CONTENTS
Chapter
1
Introduction to Cost and Management Accounting
in a Global Business Environment
1
Chapter
2
Introduction to Cost Management Systems
25
Chapter
3
Systems and Methods of Product Costing
43
Chapter
4
Activity-Based Cost Systems for Management
75
Chapter
5
Job Order Costing
103
Chapter
6
Process Costing
137
Chapter
7
Special Production Issues:
Accretion
Lost Units and
165
Chapter
8
Implementing Quality Concepts
193
Chapter
9
Cost Allocation for Joint Products and
By-Products
215
Chapter 10
Standard Costing
239
Chapter 11
Absorption/Variable Costing and Cost-VolumeProfit Analysis
281
Chapter 12
Relevant Costing
317
Chapter 13
The Master Budget
343
Chapter 14
Capital Budgeting
369
Chapter 15
Financial Management
401
Chapter 16
Innovative Inventory and Production Management
Techniques
431
Chapter 17
Emerging Management Practices
453
Chapter 18
Responsibility Accounting and Transfer Pricing
in Decentralized Organizations
475
Measuring and Rewarding Organizational
Performance
503
Chapter 19
iii