Preface, Fundamentals and Cost Accumulation Systems, Managerial Accounting: An Overview, Basic Cost Terms and Concepts, Job-Order Costing Systems, Process Costing and Hybrid Product-Costing Systems, Cost Management Systems for the New Manufacturing Environment, Planning and Control Systems, Cost Behavior and Estimation, Cost-Volume-Profit Analysis, Budgeting: Profit Planning and Control Systems, Control through Standard-Costing Systems, Flexible Budgets and Control of Overhead Costs, Responsibility Accounting and Cost Allocation and Income Reporting, Investment Centers and Transfer Pricing, Using Accounting Information in Making Decisions, Decision Making: Relevant Costs and Benefits, Cost Analysis and Pricing Decisions, Capital Expenditure Decisions: An Introduction, Further Aspects of Capital Expenditure Decisions, Selected Topics for Further Study, Cost Allocation: A Closer Look, Analyzing Financial Statements, Preparing the Statement of Cash Flows, Glossary, Index of Subjects.

Preface, Fundamentals and Cost Accumulation Systems, Managerial Accounting: An Overview, Basic Cost Terms and Concepts, Job-Order Costing Systems, Process Costing and Hybrid Product-Costing Systems, Cost Management Systems for the New Manufacturing Environment, Planning and Control Systems, Cost Behavior and Estimation, Cost-Volume-Profit Analysis, Budgeting: Profit Planning and Control Systems, Control through Standard-Costing Systems, Flexible Budgets and Control of Overhead Costs, Responsibility Accounting and Cost Allocation and Income Reporting, Investment Centers and Transfer Pricing, Using Accounting Information in Making Decisions, Decision Making: Relevant Costs and Benefits, Cost Analysis and Pricing Decisions, Capital Expenditure Decisions: An Introduction, Further Aspects of Capital Expenditure Decisions, Selected Topics for Further Study, Cost Allocation: A Closer Look, Analyzing Financial Statements, Preparing the Statement of Cash Flows, Glossary, Index of Subjects.