CONTENTS

1 Introduction..................................................................................................1
2 Profit Planning.............................................................................................9
3 Cost Analysis.............................................................................................23
4 Activity-Based Costing and Management.................................................34
5 Short-Term Decisions and Accounting Information..................................54
6 Operational and Financial Budgeting........................................................74
7 Capital Budgeting Decisions–Part I...........................................................90
8 Capital Budgeting Decisions–Part II.......................................................103
9 Responsibility Accounting.......................................................................117
10 Divisional Performance Measurement.....................................................133
11 Control and Evaluation of Cost Centers..................................................148
12 Introduction to Product Costing...............................................................163
13 Standard Costing, Variable Costing, and Throughput Costing................179
14 Process Costing and the Cost Accounting Cycle.....................................195