Contents


Part 1
Fundamentals and Cost Accumulation Systems

1. Managerial Accounting: An Overview
2. Basic Cost Terms and Concepts
3. Product Costing and Job-Order Costing Systems
4. Process Costing and Hybrid Product - Costing Systems

Part - 2
Cost Management Systems, Activity Based Costing, and Activity Based Management

5. Activity Based Costing and Cost Management Systems
6. Activity-Based Management and the New Advanced Manufacturing Environment .

Part - 3

Planning and Control Systems

7. Activity Analysis, cost behavior and Cost Estimation
8. Cost Volume Profit Analysis
9. Budgeting: Profit Planning and Control System
10. Standard Costing and Performance Measures for Today's Manufacturing Environment

Part - 4
Using Accounting Information in Decision Making

11. Decision making: Relevant Costs and Benefits
12. Cost Analysis and Pricing Decisions
13. Capital Expenditure Decisions: An Introduction
14. Further Aspects of Capital Expenditure Decisions

Part 5
Selected Topics for Further Study

15. Cost Allocation
16. Variable and Absorption Costing