Managerial Accounting: An Introduction to Concepts, Methods and Uses
PART I: OVERVIEW AND BASIC CONCEPTS. 1. Fundamental Concepts. 2. Measuring Product Costs. 3. Activity-Based Management. PART II: MANAGERIAL DECISION MAKING. 4. Strategic Management of Costs, Quality, and Time. 5. Cost Drivers and Cost Behavior. 6. Financial Modeling for Short-Term Decision Making. 7. Differential Cost Analysis for Operating Decisions. 8. Capital Expenditure Decisions. PART III: MOTIVATING MANAGERS TO MAKE GOOD DECISIONS. 9. Profit Planning and Budgeting. 10. Profit and Cost Center Performance Evaluation. 11. Investment Center Performance Evaluation. 12. Incentive Issues. 13. Allocating Costs to Responsibility Centers. Appendix: Compound Interest Examples and Applications. Compound Interest and Annuity Tables. Glossary. Index.