目录: Brief Contents 1 The Manager and Management Accounting 2 2 An Introduction to Cost Terms and Purposes 26 3 Cost-Volume-Profit Analysis 62 4 Job Costing 98 5 Activity-Based Costing and Activity-Based Management 138 6 Master Budget and Responsibility Accounting 182 7 Flexible Budgets, Direct-Cost Variances, and Management Control 226 8 Flexible Budgets, Overhead Cost Variances, and Management Control 262 9 Inventory Costing and Capacity Analysis 300 10 Determining How Costs Behave 340 11 Decision Making and Relevant Information 390 12 Pricing Decisions and Cost Management 432 13 Strategy, Balanced Scorecard, and Strategic Profitability Analysis 466 14 Cost Allocation, Customer-Profitability Analysis, and Sales-Variance Analysis 502 15 Allocation of Support-Department Costs, Common Costs, and Revenues 542 16 Cost Allocation: Joint Products and Byproducts 576 17 Process Costing 606 18 Spoilage, Rework, and Scrap 644 19 Balanced Scorecard: Quality, Time, and the Theory of Constraints 670 20 Inventory Management, Just-in-Time, and Simplified Costing Methods 702 21 Capital Budgeting and Cost Analysis 738 22 Management Control Systems, Transfer Pricing, and Multinational Considerations 774 23 Performance Measurement, Compensation, and Multinational Considerations 806
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