Preface

Part I. Background
Chapter 1. Accounting and Management
Chapter 2. Management Accounting and Internal Decision Making

Part II. Costs and Costing
Chapter 3. Perspectives on Costs
Chapter 4. Introduction to Costing
Chapter 5. Formalizing the Analysis of Activities and Costs
Chapter 6. Organization Structure and Costing
Chapter 7. Aggregating Activity Costs
Chapter 8. Determining Activity Structures and Cost Drivers
Chapter 9. Planning, Designing, and Implementing an ABC System

Part III. Management Accounting Applications
Chapter 10. Traditional Costing to Support Financial Accounting
Chapter 11. Cost Prediction
Chapter 12. Budgets, Budgeting, and Control
Chapter 13. Cost Variance Analysis
Chapter 14. Classical Cost-Based Decision Models
Chapter 15. Performance Measures
Chapter 16. Management Accounting Reports
Chapter 17. Summary and a Look to the Future