Description
TABLE OF CONTENTS
Ch. 1 Introduction
Ch. 2 The Nature of Costs
Ch. 3 Opportunity Cost of Capital and Capital Budgeting
Ch. 4 Organizational Architecture
Ch. 5 Responsibility Accounting and Transfer Pricing
Ch. 6 Budgeting
Ch. 7 Cost Allocation: Theory
Ch. 8 Cost Allocation: Practices
Ch. 9 Absorption Cost Systems
Ch. 10 Criticisms of Absorption Cost Systems: Incentive to Overproduce
Ch. 11 Criticisms of Absorption Cost Systems: Inaccurate Product Costs
Ch. 12 Standard Costs: Direct Labor and Materials
Ch. 13 Overhead and Marketing Variances
Ch. 14 Management Accounting in a Changing Environment
Solutions to Concept Questions
Glossary
Index
