Includes index

Contents: Cost accounting fundamentals -- The Accountant's role in the organization -- An Introduction to cost terms and purposes -- Cost-volume-profit analysis -- Job costing -- Activity-based costing and activity-based management -- Tools for planning and control -- Master budget and responsibility accounting -- Flexible budgets, direct-cost variances, and management control -- Flexible budgets, overhead cost variances, and management control -- Inventory costing and capacity analysis -- Cost information for decisions -- Determining how costs behave -- Decision making and relevant information -- Pricing decisions and cost management -- Cost allocation and revenues -- Strategy, balanced scorecard, and strategic profitability analysis -- Cost allocation, customer-profitability analysis, and sales-variance analysis -- Allocation of support-department costs, common costs and revenues -- Cost allocation: joint products and byproducts -- Process costing -- Quality and JIT -- Spoilage, rework, and scrap -- Balanced scorecard: quality, time, and theory of constraints -- Inventory management, just-in-time, and backflush costing -- Investment decisions and management control systems -- Capital budgeting and cost analysis -- Management control systems, transfer pricing, and multinational considerations -- Performance measurement, compensation, and multinational considerations.