Description
TABLE OF CONTENTS
MODULE I: INTRODUCTION AND FRAMEWORK
CHAPTER 1: ACCOUNTING: INFORMATION FOR DECISION MAKING
CHAPTER 2: IDENTIFYING AND ESTIMATING COSTS AND BENEFITS
CHAPTER 3: COST FLOWS AND COST TERMINOLOGY
MODULE II: SHORT-TERM PLANNING AND CONTROL: MAXIMIZING CONTRIBUTION
CHAPTER 4: TECHNIQUES FOR ESTIMATING FIXED AND VARIABLE COSTS
CHAPTER 5: COST-VOLUME-PROFIT ANALYSIS
CHAPTER 6: DECISION MAKING IN THE SHORT TERM
CHAPTER 7: OPERATING BUDGETS: BRIDGING PLANNING AND CONTROL
CHAPTER 8: BUDGETARY CONTROL AND VARIANCE ANALYSIS
MODULE III: LONG-TERM PLANNING AND CONTROL: MAXIMIZING PROFIT
CHAPTER 9: COST ALLOCATIONS
CHAPTER 10: ACTIVITY-BASED COSTING & MANAGEMENT
CHAPTER 11: CAPITAL BUDGETING
CHAPTER 12: PERFORMANCE EVALUATION IN DECENTRALIZED ORGANIZATIONS
CHAPTER 13: STRATEGIC PLANNING AND CONTROL
MODULE IV: COST ACCOUNTING SYSTEMS
CHAPTER 14: JOB-COSTING SYSTEMS
CHAPTER 15: PROCESS-COSTING SYSTEMS
CHAPTER 16: REFINING SYSTEMS: SUPPORT ACTIVITY AND DUAL-RATE ALLOCATIONS
