1 Introduction to cost management

PART 1:foundation concepts

2 Basic cost management concepts

3 Activity cost behavior

Comprehensive Case 1

PART 2:functional-based costing and control

4 Product and service costing:overhead application and job-order system

5 Product and service costing:a process systems approach

6 Support department cost allocation

7 Joint product and by-product costing

8 Budgeting for planning and control

9 Standard costing:a functional-based control approach

10 Decentralization:responsibility accounting,performance evaluation,and transfer pricing

11 International issues in cost management

Comprehensive Case 2

PART 3:activity-and strategic-based costing and control

12 Activity-based costing

13 Strategic cost management

14 Activity-based management

15 The balanced scorecard:strategic-based control

16 Activity-based budgeting

17 Quality cost management

18 Productivity measurement and control

19 Environmental costs:measurement and control

Comprehensive Case 3

PART 4:activity-and functional-based decision making

20 Cost-volume-profit analysis

21 Activity resource usage model and tactical decision making

22 Pricing and profitability analysis

23 Capital investment

24 Inventory management:economic order quantity,jit,and the theory of constraints

Comprehensive Case 4

Glossary

Subject Index

Company Index