Includes bibliographical references (pages 781-783) and index.

The changing role of managerial accounting in a dynamic business environment -- Basic cost management concepts -- Product costing and cost accumulation in a batch production environment -- Process costing and hybrid product-costing systems -- Activity-based costing and management -- Activity analysis, cost behavior, and cost estimation -- Cost-volume-profit analysis -- Variable costing and the costs of quality and sustainability -- Financial planning and analysis : the master budget -- Standard costing and analysis of direct costs -- Flexible budgeting and analysis of overhead costs -- Responsibility accounting, operational performance measures, and the balanced scorecard -- Investment centers and transfer pricing -- Decision making : relevant costs and benefits -- Target costing and cost analysis for pricing decisions -- Capital expenditure decisions -- Allocation of support activity costs and joint costs.

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