Part One Cost Accounting Fundamentals 1 The Accountant’s Role in the Organization 2 An Introduction to Cost Terms and Purposes 3 Cost-Volume-Profit Analysis 4 Job Costing 5 Activity-Based Costing and Activity-Based Management Part Two Tools for Planning and Control 6 Master Budget and Responsibility Accounting 7 Flexible Budgets，Direct-Cost Variances，and Management Control 8 Flexible Budgets，Overhead Cost Variances，and Management Control 9 Inventory Costin and Capacity Analysis 10 Determining How Costs Behave 11 Decision Making and Rlelvant Information 12 Pricing Decisions and Cost Management Part Four Cost Allocation and Revenues 13 Strategy，Balanced Scorecard，and Strategic Profitability Analysis Part Five Quality and JIT 14 Allocation of Support-Department Costs，Common Costs，and Revenues 15 Cost Allocation：Joint Products and Byproducts 16 Process Costing 17 Balanced Scorecard：Quality，Time，and the Theory of Constraints 18 Inventory Management，Just-in-Tiem Part Six Investment Decisions and Management Control Systems 19 Capital Budgeting and Cost Analysis 20 Management Control Systems，Transfer Pricing，and Multinational Considerations AppendixA：Global Srverys of Company Practice AppendixB：Recommended Readings AppendixC：Notes on Compoud Interest and Interest Tables AppendixD：Cost Accounting in Professional Examinations Glossary
