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Preface | |
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Overview and Basic Concepts | |
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Fundamental Concepts | |
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Managerial Application: Why Managers Need Cost Information | |
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Managerial Application: J & J's Credo | |
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Measuring Product Costs | |
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Managerial Application: Using the Basic Cost Flow Equation to Detect Fraud | |
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Activity-Based Management | |
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Managerial Application: Identifying Unused Capacity in the Recovery Room | |
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Managerial Application: Impact of ABC on Shareholder Value | |
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Managerial Decision Making | |
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Strategic Management of Costs, Quality, and Time | |
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Managerial Application: Firestone Blows It | |
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Managerial Application: Reducing Delivery Time to Gain a Competitive Advantage | |
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Cost Drivers and Cost Behavior | |
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Managerial Application: United Airlines Uses Regression to Estimate Cost Behavior | |
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Financial Modeling for Short-Term Decision Making | |
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Managerial Application: Calculating Break-Even Points for a Brewpub | |
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Differential Cost Analysis for Marketing Decisions | |
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Managerial Application: Pricing Practices in Various Countries | |
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Managerial Application: A Target Costing Challenge in Forest Products | |
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Differential Cost Analysis for Production Decisions | |
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Capital Expenditure Decisions | |
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Managerial Application: Environmental Investments | |
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Managerial Application: Investing in Improved Technology | |
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Motivating Managers to Make Good Decisions | |
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Profit Planning and Budgeting | |
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Managerial Application: Honesty in Managerial Reporting | |
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Managerial Application: Developing Master Budgets Throughout the World | |
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Managerial Application: Using the Internet for Budgeting | |
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Profit Center Performance Evaluation | |
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Managerial Application: Does Effective Total Quality Management Require Nontraditional Performance Measures? | |
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Cost Center Performance Evaluation | |
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Managerial Application: An Antidote to Biased Standards: How Workers Develop Their Own Standards at NUMMI | |
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Investment Center Performance Evaluation | |
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Managerial Application: Just-In-Time Production in Japan and the Internal Revenue Service in the United States | |
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Managerial Application: Does Economic Value Added Beat Earnings? | |
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Incentive Issues | |
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Managerial Application: Conflicts in an Incentive Compensation Plan | |
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Managerial Application: Cost Management in Action: Why Hewlett-Packard Now Manages Suppliers Instead of Overhead | |
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Managerial Application: Does Customer Satisfaction Pay Off? | |
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Managerial Application: Successfully Implementing the Balanced Scorecard: The FMC Experience | |
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Managerial Application: Software Company's Stock Tanks after Premature Revenue Recognition Disclosed | |
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Allocating Costs to Responsibility Centers | |
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Managerial Application: Allocating Corporate Costs to Retail Stores | |
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Compound Interest Examples and Applications | |
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Compound Interest and Annuity Tables | |
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Glossary | |
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Index | |