Preface | p. v |
Overview and Basic Concepts | p. 1 |
Fundamental Concepts | p. 2 |
Managerial Application: Why Managers Need Cost Information | p. 4 |
Managerial Application: J & J's Credo | p. 11 |
Measuring Product Costs | p. 36 |
Managerial Application: Using the Basic Cost Flow Equation to Detect Fraud | p. 41 |
Activity-Based Management | p. 84 |
Managerial Application: Identifying Unused Capacity in the Recovery Room | p. 100 |
Managerial Application: Impact of ABC on Shareholder Value | p. 104 |
Managerial Decision Making | p. 127 |
Strategic Management of Costs, Quality, and Time | p. 128 |
Managerial Application: Firestone Blows It | p. 137 |
Managerial Application: Reducing Delivery Time to Gain a Competitive Advantage | p. 143 |
Cost Drivers and Cost Behavior | p. 156 |
Managerial Application: United Airlines Uses Regression to Estimate Cost Behavior | p. 179 |
Financial Modeling for Short-Term Decision Making | p. 206 |
Managerial Application: Calculating Break-Even Points for a Brewpub | p. 220 |
Differential Cost Analysis for Marketing Decisions | p. 250 |
Managerial Application: Pricing Practices in Various Countries | p. 258 |
Managerial Application: A Target Costing Challenge in Forest Products | p. 259 |
Differential Cost Analysis for Production Decisions | p. 276 |
Capital Expenditure Decisions | p. 316 |
Managerial Application: Environmental Investments | p. 319 |
Managerial Application: Investing in Improved Technology | p. 329 |
Motivating Managers to Make Good Decisions | p. 351 |
Profit Planning and Budgeting | p. 352 |
Managerial Application: Honesty in Managerial Reporting | p. 357 |
Managerial Application: Developing Master Budgets Throughout the World | p. 360 |
Managerial Application: Using the Internet for Budgeting | p. 369 |
Profit Center Performance Evaluation | p. 404 |
Managerial Application: Does Effective Total Quality Management Require Nontraditional Performance Measures? | p. 418 |
Cost Center Performance Evaluation | p. 438 |
Managerial Application: An Antidote to Biased Standards: How Workers Develop Their Own Standards at NUMMI | p. 444 |
Investment Center Performance Evaluation | p. 482 |
Managerial Application: Just-In-Time Production in Japan and the Internal Revenue Service in the United States | p. 494 |
Managerial Application: Does Economic Value Added Beat Earnings? | p. 502 |
Incentive Issues | p. 524 |
Managerial Application: Conflicts in an Incentive Compensation Plan | p. 527 |
Managerial Application: Cost Management in Action: Why Hewlett-Packard Now Manages Suppliers Instead of Overhead | p. 533 |
Managerial Application: Does Customer Satisfaction Pay Off? | p. 535 |
Managerial Application: Successfully Implementing the Balanced Scorecard: The FMC Experience | p. 537 |
Managerial Application: Software Company's Stock Tanks after Premature Revenue Recognition Disclosed | p. 545 |
Allocating Costs to Responsibility Centers | p. 560 |
Managerial Application: Allocating Corporate Costs to Retail Stores | p. 562 |
Compound Interest Examples and Applications | p. 590 |
Compound Interest and Annuity Tables | p. 609 |
Glossary | p. 615 |
Index | p. 705 |
Table of Contents provided by Ingram. All Rights Reserved. |