PART ONE: INTRODUCTION TO MANAGEMENT AND COST ACCOUNTING
1 Introduction to management accounting
2 An introduction to cost terms and concepts
PART TWO: INFORMATION FOR DECISION-MAKING
3 Cost–volume–profit analysis
4 Measuring relevant costs and revenues for decision-making
5 Pricing decisions and profitability analysis
6 Capital investment decisions: appraisal methods
PART THREE: COST ASSIGNMENT
7 Cost assignment
8 Activity-based costing
PART FOUR: INFORMATION FOR PLANNING, CONTROL AND PERFORMANCE MEASUREMENT
9 The budgeting process
10 Management control systems
11 Standard costing and variance analysis
12 Divisional financial performance measures
13 Transfer pricing in divisionalized companies
PART FIVE: STRATEGIC COST AND PERFORMANCE MANAGEMENT
14 Strategic cost management
15 Strategic performance management
评价“Management accounting for business”