Table of Content
PART ONEINTRODUCTION TO STRATEGY, COST MANAGEMENT, AND COST SYSTEMS Chapter 1 Cost Management and Strategy Chapter 2 Implementing Strategy: The Value Chain, the Balanced Scorecard, and the Strategy Map Chapter 3 Basic Cost Management Concepts Chapter 4 Job Costing Chapter 5 Activity-Based Costing and Customer Profitability Analysis Chapter 6 Process Costing Chapter 7 Cost Allocation: Departments, Joint Products, and By-Products PART TWOPLANNING AND DECISION MAKING Chapter 8 Cost Estimation Chapter 9 Short-Term Profit Planning: Cost-Volume-Profit (CVP) Analysis Chapter 10 Strategy and the Master Budget Chapter 11 Decision Making with a Strategic Emphasis Chapter 12 Strategy and the Analysis of Capital Investments Chapter 13 Cost Planning for the Product Life Cycle: Target Costing, Theory of Constraints, and Strategic Pricing PART THREEOPERATIONAL-LEVEL CONTROL Chapter 14 Operational Performance Measurement: Sales, Direct-Cost Variances, and the Roleof Nonfinancial Performance Measures Chapter 15 Operational Performance Measurement: Indirect-Cost Variances and Resource-Capacity Management Chapter 16 Operational Performance Measurement: Further Analysis of Productivity and Sales Chapter 17 The Management and Control of Quality PART FOURMANAGEMENT-LEVEL CONTROL Chapter 18 Strategic Performance Measurement: Cost Centers, Profit Centers, and the Balanced Scorecard Chapter 19 Strategic Performance Measurement: Investment Centers Chapter 20 Management Compensation, Business Analysis, and Business Valuation GLOSSARY INDEX
