Table of Contents

Chapter 1

Introduction to Cost Accounting....................................................

Chapter 2

Cost Terminology and Cost Behaviors...........................................

13

Chapter 3

Predetermined Overhead Rates, Flexible Budgets, and

Absorption/Variable Costing..........................................................

41

Chapter 4

Activity-Based Management and Activity-Based Costing............

67

Chapter 5

Job Order Costing............................................................................

104

Chapter 6

Process Costing.................................................................................

136

Chapter 7

Standard Costing and Variance Analysis.......................................

178

Chapter 8

The Master Budget..........................................................................

223

Chapter 9

Break-Even Point and Cost-Volume-Profit Analysis....................

261

Chapter 10

Relevant Information for Decision Making...................................

292

Chapter 11

Cost Allocation for Joint Products and By-Products/Scrap.........

315

Chapter 12

Introduction to Cost Management Systems..................................

347

Chapter 13

Responsibility Accounting, Support Department Allocations,

and Transfer Pricing........................................................................

359

Performance Measurement, Balanced Scorecards, and

Performance Rewards.....................................................................

397

Chapter 15

Capital Budgeting............................................................................

426

Chapter 16

Managing Costs and Uncertainty...................................................

445

Chapter 17

Implementing Quality Concepts.....................................................

466

Chapter 18

Inventory and Production Management........................................

493

Chapter 19

Emerging Management Practices...................................................

512

Chapter 14

iv
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