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I. FOCUS ON DECISION MAKING. 1. Perspective: Management Information and Management Decisions.
2. Introduction to Cost Behaviour and Cost-Volume Relationships.
3. Measurement of Cost Behaviour.
4. Introduction to Cost Management Systems and Activity- Based Costing.
5. Relevant Information and Special Decision Making: Marketing Decisions.
6. Relevant Information and Decision Making: Production Decisions.
II. ACCOUNTING FOR PLANNING AND CONTROL. 7. The Master Budget.
8. Flexible Budgets and Standards for Control.
9. Management Control Systems and Responsibility Accounting.
10. Management Control in Decentralized Organizations.
III. CAPITAL BUDGETING. 11. Capital Budgeting: An Introduction.
12. Capital Budgeting: Taxes and Inflation.
IV. PRODUCT COSTING AND COSTING SYSTEMS. 13. Cost Allocation and Activity-Based Costing.
14. Job-Costing Systems, Overhead Application, Service Industries.
15. Process-Costing Systems.
16. Overhead Application: Variable and Absorption Costing.
V. FINANCIAL STATEMENT ANALYSIS. 17. Understanding Financial Statements.
Appendix A: Recommended Readings.
Appendix B: Fundamentals of Compound Interest and the Use of Present Value Tables.
Company and Organization Index.
Subject Index.
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