BRIEF CONTENTS

CHAPTER 1 Introduction to Cost Management 1

CHAPTER 2 Basic Cost Management Concepts 26

CHAPTER 3 Cost Behavior 76

CHAPTER 4 Activity-Based Costing 142

INTEGRATIVE EXERCISES 207

CHAPTER 5 Product and Service Costing: Job-Order System 211

CHAPTER 6 Process Costing 262

CHAPTER 7 Allocating Costs of Support Departments and Joint Products 320

CHAPTER 8 Budgeting for Planning and Control 383

CHAPTER 9 Standard Costing: A Functional-Based Control Approach 453

CHAPTER 10 Decentralization: Responsibility Accounting, Performance

Evaluation, and Transfer Pricing 514

INTEGRATIVE EXERCISES 574

CHAPTER 11 Strategic Cost Management 579

CHAPTER 12 Activity-Based Management 643

CHAPTER 13 The Balanced Scorecard: Strategic-Based Control 691

CHAPTER 14 Quality and Environmental Cost Management 726

CHAPTER 15 Lean Accounting and Productivity Measurement 789

INTEGRATIVE EXERCISES 830

CHAPTER 16 Cost-Volume-Profit Analysis 834

CHAPTER 17 Activity Resource Usage Model and Tactical Decision Making 890

CHAPTER 18 Pricing and Profitability Analysis 935

CHAPTER 19 Capital Investment 997

CHAPTER 20 Inventory Management: Economic Order Quantity, JIT,

and the Theory of Constraints 1045

INTEGRATIVE EXERCISES 1088

Glossary 1091

Check Figures 1103

Index 1107

简要内容

第1章成本管理简介1

第2章基本成本管理概念26

第三章成本行为76

第4章基于活动的成本核算142

综合练习207

第5章产品和服务成本核算：作业订单系统211

第6章过程成本核算262

第七章支持部门和联合产品的费用分配320

第8章规划和控制预算383

第9章标准成本核算：基于功能的控制方法453

第10章权力下放：责任会计，绩效

评估和转让定价514

综合练习574

第11章战略成本管理579

第十二章基于活动的管理643

第十三章平衡计分卡：基于策略的控制691

第十四章质量与环境成本管理726

第十五章精益会计和生产率衡量789

综合练习830

第十六章成本－利润分析834

第17章活动资源使用模型和战术决策890

第十八章定价和盈利能力分析935

第十九章资本投资997

第20章库存管理：经济订单数量，准时交货，

和约束理论1045

综合练习1088

词汇表1091

检查图1103

索引1107